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All Journal Jurnal Bisnis dan Akuntansi Akuntansi Bisnis & Manajemen (ABM)
Wardoyo, Eirene Puspita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Wardoyo, Eirene Puspita; Sari, Dian Purnama
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1275

Abstract

Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Sari, Dian Purnama; Tambunan, Tigor; Kristina, Natalia; Leong, Joshua; Wardoyo, Eirene Puspita
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
Co-Authors Dian Purnamasari Kristina, Natalia Leong, Joshua Tambunan, Tigor