The Effect of Accounting Irregularities Toward Tax Aggressiveness Before and After the Tax Amnesty

Abstract

This study aimed to obtain empirical evidence about the effect of accounting irregularities on tax aggressiveness with control variables, namely: leverage and profitability in the period before and after the tax-amnesty, using the data between 2015 and 2017. This study used SPSS version 23 and Smart PLS3 on data of all manufacturing companies with purposive samples between 2015 and 2017. This study reveals that accounting irregularities have no effect on tax aggressiveness in the periods before and after the tax-amnesty.

Deferred Tax On Real Profit Management With Tax Planning As Moderating

“…The deferred tax assets referred to in this study are measured using the following ratio scale: The independent variable deferred tax expense uses the same proxy as the research used by (Harnanto, 2003:115;Nuning et al, 2019;Setia et al, 2020). The deferred tax expense referred to in this study is measured using the following ratio scale: To test the hypothesis, whether or not the company participates in tax amnesty during the tax amnesty period, this study uses the same nominal scale as the proxy used by (Trisnawati et al, 2021). If the company participates in the tax amnesty, it will be given a point of 1.…”