INSENTIF PAJAK, KEPEMILIKAN, DAN PENGHINDARAN PAJAK PERUSAHAAN Studi Penerapan Peraturan Pemerintah No 81 Tahun 2007
Nuritomo
Universitas Atma Jaya Yogyakarta
Dwi Martani
Universitas Indonesia
Abstract
This study aims to provide empirical evidence of the impact of tax incentives on public ownership and corporate tax avoidance practices. Measurement of tax evasion using two approaches, namely Current effective tax rate and GAAP effective tax rate. This study also tried to provide additional information about the characteristics of companies that take advantage of tax incentives facility. This study uses ordinary least squares and logit regression in the test.
Using 34 companies listed data on the Indonesia Stock Exchange who take advantage of tax incentives and 34 mathced samples for comparison, this study found the positive effect of tax incentives on corporate tax avoidance but the tax incentives do not have an impact on increasing public ownership in Indonesia. The study also found that the effective corporate tax rate of the previous period and the level of corporate profitability negatively affect the tendency of companies to apply for tax incentives. Family ownership does not affect the tendency of companies to apply for tax incentives.
This study contributes to the literature by examines the impact of tax incentives on tax avoidance and provide an overview of the characteristics of companies that take advantage of tax incentives. This study contributes to inform the Director General of Taxation and the Indonesia Stock Exchange in evaluating tax incentives are given and for the development of tax incentives in the future.
Keyword: effective tax rates, family ownership, public ownership, tax evasion, tax incentives.
Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Insentif Pajak Kepemilikan…