The Impact Of IRFS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter?
Dewi Khalimatus Sa’diyyah,
Reyhan Herwanda,
Amrie Firmansyah
Abstract:Implementing PSAK 73 in Indonesia requires companies to disclose right-of-use assets and lease liabilities in their financial statements. This study examines the impact of changes in the disclosure of right-of-use assets and lease liabilities due to the implementation of PSAK 73 on tax aggressiveness. The research sample consisted of financial statements of companies in the consumer non-cyclical sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, the study used 24 … Show more
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