ANALISIS AGRESIVITAS PAJAK SEBELUM DAN SETELAH KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

https://doi.org/10.22146/abis.v7i1.58825

Hasmawati Hasmawati(1*), Eko Suwardi(2)

(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Abstrak

 

Penelitian ini bertujuan untuk membandingkan tingkat agresivitas pajak perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode sebelum dan setelah kebijakan pengampunan pajak di Indonesia. Untuk mencapai tujuan tesebut, penelitian ini menggunakan metode penelitian kuantitatif, dengan memanfaatkan data laporan laba rugi dan penghitungan pajak penghasilan pada catatan atas laporan keuangan perusahaan. Tingkat agresivitas pajak diukur menggunakan current effective tax rate (current ETR). Sampel penelitian terdiri dari 45 perusahaan peserta amnesti pajak dan 165 perusahaan yang tidak mengikuti amnesti pajak. Hasil penelitian menunjukkan bahwa tidak terdapat perubahan yang signifikan pada tingkat agresivitas pajak perusahaan sebelum dan setelah kebijakan pengampunan pajak.



Keywords


amnesti pajak, pengampunan pajak, agresivitas pajak, pajak agresif

Full Text:

PDF


References

DAFTAR PUSTAKA Alm, James. 2014. “Does Uncertain Tax System Encourage Aggressive Tax Planning?” Economic Analysis and Policy, 44, 30-38. Alm, James dan William Beck. 1991. “Wiping the Slate Clean: Individual Response to State Tax Amnesties.” Southern Economic Journal, Vol. 57, No. 4, pp. 1043-1053. Alm, James, Michael McKee, dan William Beck. 1990. “Amazing Grace: Tax Amnesties and Compliance.” National Tax Journal, Vol. 43 No. 1 pp.23-37. Armstrong, Christopher S, Jennifer L. Blouin, dan David P. Larcker. 2012. “The Incentives for Tax Planning.” Journal of Accounting and Economics, 53, 391-411. Chen, Shuping, Xia Chen, Qiang Cheng, dan Terry Shevlin. 2010. “Are Family Firms More Tax Aggressive than Non-Family Firms?” Journal of Financial Economics, 95, 41-61. Cooper, Donald R. dan Pamela S. Schindler. 2014. Business Research Methods. Twelfth Edition. The McGraw-Hill. D’Agostino, Ralph B., Albert Belanger, Ralph D’Agostino dan Jr. 1990. “A Suggestion for Using Powerful and Informative Tests of Normality.” The American Statistician, Vol. 44, No.4, pp. 316-321. Desai, Mihir A. dan Dhammika Dharmapala. 2008. Tax and Corporate Governance: An Economic Approach. Direktorat Jenderal Anggaran. 2017. Informasi Anggaran Pendapatan dan Belanja Negara 2018. Jakarta. Donaldson, Thomas dan Lee E. Preston. 1995. “The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications.” The Academy of Management Review, Vol. 20, No. 1, 65-91. Dubin, Jeffrey A., Michael J. Greetz, dan Louis L. Wilde. 1992. “State Income Tax Amnesties: Causes.” The Quarterly Journal of Economics, Vol. 107 No. 3, pp. 1057-1070. Dunbar, Amy, Danielle M. Higgins, John D. Phillips, dan George A. Plesko. 2010. “What Do Measures of Tax Aggressiveness Measure?” Annual Conference on Taxation, Vol. 103, pp. 18-26. Dyreng, Scott D., Michelle Hanlon, dan Edward L. Maydew. 2008. “Long-Run Corporate Tax Avoidance.” The Accounting Review, Vol. 83, No. 1, pp. 61-82. Freeman, R. Edward, Andrew C. Wicks, dan Bidhan Parmar. 2004. “Stakeholder Theory and The Corporate Objective Revisited.” Organization Science, Vol. 15, No. 3, pp. 364-369. Frank, Mary Margaret, Luann J. Lynch, dan Sonja Olhoft Rego. 2009. “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting.” The Accounting Review, Vol. 84, No. 2, pp. 467-496. Hanlon, Michelle dan Shane Heitzman. 2010. “A Review of tax Research.” Journal of Accounting and Economics, 50, 127-178. Hanlon, Michelle dan Joel Slemrod. 2008. “What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Shelter Involvement.” Journal of Public Economics. 93, 125-141. Huda, Mokhamad Khoirul, dan Agus Yudha Hernoko. 2017. ”Tax Amnesties in Indonesia and Other Countries: Opportunities and Challenges.” Asian Social Science, Vol.13, No. 7. Internal Revenue Services. 2016. Tax Gap Estimates for Tax Years 2008-2010. Lanis, Roman dan Grant Richardson. 2012. “Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis.” Journal of Accounting and Public policy, 31, 86-108. Mikesell, John L. dan Justin M. Ross. 2012. “Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems.” National Tax Journal, 65 (3), 529-562. Mouloud, Melikaoui. 2015. ”The Tax Amnesty Program: as Tool to Adjust the Shadow Economy; the International Experiences.” Global Advanced research Journal of Economics, Accounting, and Finance, Vol. 3 (2) pp. 017-025. Peraturan Menteri Keuangan Nomor 206.2/PMK.01/2014 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak. Ross, Bonnie G. 1986. “Federal Tax Amnesty: Reflecting on The States’ Experiences.” The Tax Lawyer, Vol. 40 No. 1 pp. 145-184. Said, Emmiryzan Wasrinil. 2017. “Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia.” Laws, 6, 16. Santoso, Urip dan Justina M. Setiawan. 2009. “Tax Amnesty dan Pelaksanaannya di Beberapa Negara: Perspektif bagi Pebisnis Indonesia.” Sosiohumaniora, Vol. 11 No. 2, 111-125. Shevlin, Terry, Jacob Thornock, dan Braden Williams. 2017. “An Examination of Firms’ Responses to Tax Forgiveness.” Review of Accounting Studies, Vol. 22, No. 2, pp. 577-607. Slemrod, Joel. 2004. “The Economics of Corporate Tax Selfishness.” Ross School of Business Working Paper Series, Working Paper No. 918. Uchitelle, Elliot. 1989. “The Effectiveness of Tax Amnesty Programs in Selected Countries.” Undang-Undang Republik Indonesia Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Waegenaere, Anja De, Richard C. Sansing, dan J. Wielhouwer. 2010. “Financial Accounting Measures of Tax Reporting Aggressiveness.” Tuck School of Business Working Paper No. 2010-83. Waluyo. 2017. “Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia.” European Research Studies Journal, Volume XX, pp. 548-556.



DOI: https://doi.org/10.22146/abis.v7i1.58825

Article Metrics

Abstract views : 1519 | views : 2323

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500