Riset Akuntansi dan Keuangan Indonesia
Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia

Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk

Carolina, Verani (Unknown)
Oktavianti, O (Unknown)
Hidayat, Vinny Stephanie (Unknown)



Article Info

Publish Date
01 Apr 2021

Abstract

This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different. Tax risk is measured using the standard deviation formula from the cash effective tax rate, while corporate risk is measured using the volatility of the stock returns. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a research period of 2016-2019. The results of this study indicate that tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk.

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Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...