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
2019-08-01
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| Series: | AFRE (Accounting and Financial Review) |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/afr/article/view/3171 |
| _version_ | 1828806029009223680 |
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| author | Herlan Herlan Tryas Chasbiandani |
| author_facet | Herlan Herlan Tryas Chasbiandani |
| author_sort | Herlan Herlan |
| collection | DOAJ |
| description | 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.
DOI: https://doi.org/10.26905/afr.v2i1.3171 |
| first_indexed | 2024-12-12T08:03:52Z |
| format | Article |
| id | doaj.art-600d84fa1f2148119d74720e52611dda |
| institution | Directory Open Access Journal |
| issn | 2598-7763 2598-7771 |
| language | English |
| last_indexed | 2024-12-12T08:03:52Z |
| publishDate | 2019-08-01 |
| publisher | University of Merdeka Malang |
| record_format | Article |
| series | AFRE (Accounting and Financial Review) |
| spelling | doaj.art-600d84fa1f2148119d74720e52611dda2022-12-22T00:32:02ZengUniversity of Merdeka MalangAFRE (Accounting and Financial Review)2598-77632598-77712019-08-0121738010.26905/afr.v2i1.31711752Tax Avoidance Jangka Panjang di IndonesiaHerlan Herlan0Tryas Chasbiandani1Universitas Pancasila JakartaUniversitas Pancasila JakartaLong 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. DOI: https://doi.org/10.26905/afr.v2i1.3171https://jurnal.unmer.ac.id/index.php/afr/article/view/3171tax avoidance, long run tax avoidance |
| spellingShingle | Herlan Herlan Tryas Chasbiandani Tax Avoidance Jangka Panjang di Indonesia AFRE (Accounting and Financial Review) tax avoidance, long run tax avoidance |
| title | Tax Avoidance Jangka Panjang di Indonesia |
| title_full | Tax Avoidance Jangka Panjang di Indonesia |
| title_fullStr | Tax Avoidance Jangka Panjang di Indonesia |
| title_full_unstemmed | Tax Avoidance Jangka Panjang di Indonesia |
| title_short | Tax Avoidance Jangka Panjang di Indonesia |
| title_sort | tax avoidance jangka panjang di indonesia |
| topic | tax avoidance, long run tax avoidance |
| url | https://jurnal.unmer.ac.id/index.php/afr/article/view/3171 |
| work_keys_str_mv | AT herlanherlan taxavoidancejangkapanjangdiindonesia AT tryaschasbiandani taxavoidancejangkapanjangdiindonesia |