Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II

KEPATUHAN PAJAK DAN REPUTASI PERUSAHAAN

A. Ragil Kuncoro (Unknown)



Article Info

Publish Date
13 Dec 2021

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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Journal Info

Abbrev

JPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Perpajakan, termasuk: Pajak Penghasilan, Pajak Pertambahan Nilai dan PPn BM, KUP, Bea Meterai, Penagihan Pajak dengan Surat Paksa, Sengketa dan Pengadilan Pajak, Akuntansi Pajak, Perencanaan Pajak (Tax Planning), Pemeriksaan, Pemeriksaan Buper dan Penyidikan Pajak, Perpajakan Internasional, PBB, ...