Title: Post-Tax Amnesty Tax Aggressiveness: Difference In Difference Analysis
Author: Ferdianto Dwiputra
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The tax amnesty program is expected to be able to contribute to increasing taxpayer compliance in the future. One indicator is a decrease in corporate tax aggressiveness after the tax amnesty program. This research aims to examine the impact of the tax amnesty program on corporate tax aggressiveness. The samples used are companies listed on the IDX for the 2013-2018 period. The different in different technique is used to test whether there is a decrease in the tax aggressiveness of companies that participate in the tax amnesty compared to companies that do not participate in the tax amnesty after the tax amnesty program is implemented. The effect of the tax amnesty program will be seen by comparing changes in company GAAPETR before and after the program. The results of the analysis show that companies that participated in the tax amnesty experienced a decrease in tax aggressiveness compared to companies that did not participate in the tax amnesty after the program was implemented. Overall, it can be concluded that the tax amnesty program has succeeded in reducing the tax aggressiveness of companies that have previously been non-compliant, becoming more compliant. However, the success of the tax amnesty program implemented by the government cannot be separated from the reform of the tax administration system that accompanies the program as an effort to increase detection and law enforcement capacity.
Keywords: tax aggressiveness, difference in difference, tax amnesty
Sources: http://repository.unair.ac.id/94568/
