Pengaruh Persaingan Pasar dan Board Interlock terhadap Agresivitas Pajak Pasca Tax Amnesty

Abstract

Implementing the tax amnesty program was not enough to encourage participants not to do tax aggressiveness. This study aims to determine the effect of market competition and board interlock on tax aggressiveness after tax amnesty. The research sample is manufacturing and trading companies listed on the Indonesia Stock Exchange that has participated in the tax amnesty program, namely 38 companies with the 2017-2019 financial reporting period. The research used a quantitative method with multiple linear regression analysis techniques. Tax aggressiveness is proxied by the Cash Effective Rate (CETR), and market competition is measured by the Herfindahl-Hirschman Index (HHI). The research control variables are firm size and debt level. The results showed that market competition had a positive effect on tax aggressiveness. Companies with a lower level of competitive market power will tend to do tax aggressiveness because this method is considered an effort to control the company's costs. Meanwhile, the existence of a board interlock will pressure the company not to do tax aggressiveness so that the board interlock has a negative effect on tax aggressiveness. PENDAHULUANPelaksanaaan program tax amnesty yang diikuti reformasi perpajakan pasca tax amnesty nampaknya tidak dapat seketika meningkatkan kepatuhan pajak meskipun pemerintah mengeluarkan tax amnesty guna

Who Avoids More? A Cross-country Evidence of Economic Policy Uncertainty and Tax Avoidance

“…Economic policy uncertainty (hereinafter referred to as EPU) is a risk arising from the undetermined policy framework and regulations shortly (Al-Thaqeb & Algharabali, 2019;Wei et al, 2021). The EPU creates confusion and doubt in making decisions in an unusual situation and finally, this triggers new thinking opportunities through the establishment of policies to renew people's beliefs (Lesch & Millar, 2022;Paramitha & Sari, 2022). However, not all policies that are formulated during EPU can reduce public indecision but are used by taxpayers to commit tax crimes, including tax avoidance.…”