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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review)
A. Ragil Kuncoro
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Economics, Econometrics & Finance

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KEPATUHAN PAJAK DAN REPUTASI PERUSAHAAN A. Ragil Kuncoro
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1415

Abstract

Reputation risk is at the top of the list of risks faced by companies (Ernst & Young, 2014). Reputation is the net result of various stakeholders' perceptions of how they meet their expectations (Fombrun, 2000). Six factors determine a company's reputation, namely compliance with government regulations; company code of ethics; management's treatment of people within the company; company operations, and the company's response to environmental issues (Honey, 2009). However, there are not many papers that discuss the effect of tax compliance on a company's reputation. Using panel data regression of publicly listed companies in Indonesia in 2016-2019, this study examines the hypothesis of tax compliance on the reputation of companies. The results showed that tax compliance positively affects the company's reputation.
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