Tax Avoidance Jangka Panjang di Indonesia
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Merdeka Malang
2019-07-01
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| Series: | AFRE (Accounting and Financial Review) |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/afr/article/view/3171/pdf |
| Summary: | 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. |
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| ISSN: | 2598-7763 2598-7771 |