AFRE Accounting Financial Review
Vol 2, No 1 (2019): July

Tax Avoidance Jangka Panjang di Indonesia

Herlan Herlan (Universitas Pancasila Jakarta)
Tryas Chasbiandani (Universitas Pancasila Jakarta)

Article Info

Publish Date
08 Aug 2019

Abstract

Long run tax avoidance is a method by Dyreng et al (2008), which can show the real tax avoidance activity by the firms. The research aims to analyze long-run tax avoidance in Indonesia, for the factor that influences long-run tax avoidance and the effect of tax avoidance on firm value. The research was conducted for nonbanking and financial firms in Indonesia Stock Exchange for the period 2015-2016. The analytical used is the fixed-effect method. The result of this research indicates that short-run tax avoidance has a positive influence on long-run tax avoidance. The sample of this research, the short-run tax avoidance is persisted over a period. DOI: https://doi.org/10.26905/afr.v2i1.3171

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Journal Info
AFRE Accounting Financial Review
Website

Abbrev

afr

Publisher

Universitas Merdeka Malang

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...