No abstract

No abstract

This exploratory research paper would investigate several motivations factors that drive the Indonesian public companies to participate in the Tax Amnesty program. The factors were divided into three: Tax Avoidance, Ownership Structures, and Corporate Governance. We also used profitability, size, and age as a control variable. The data collected from public companies listed in Indonesia Stock Exchange. The data will be taken from 2011–2016 companies’ financial statement. There was 135 sample selected using purposive sampling. To analyze the results, we will use binary logistic regressions. The results showed that all the variables mentioned have significant influence toward company's decision to join tax amnesty. The research showed that companies’ decision to participate in Tax Amnesty contribute by many factors, however, in each of the factors, there are different views and perspectives.

No abstract

This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.