税收特赦前后智力资本对避税的影响

Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR Pub Date : 2020-06-29 DOI:10.2991/aebmr.k.200626.035

Estralita Trisnawati, H. Budiono

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引用次数: 1

摘要

本研究的目的是分析税收特赦前后智力资本对避税的影响。本研究以2015年和2017年在印尼证券交易所上市的制造业为样本。采用目的抽样技术，抽取230份数据作为样本。数据处理采用多元线性回归分析，使用SPSS 22和WARP PLS 3.0。对智力资本的计量采用结构资本(STVA)，对避税的计量采用企业税周转率(CTTOR)和净利润率(NPM)。结果表明，在税收特赦前后，智力资本对避税的影响不显著。

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The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty

The purpose of this research was to analyze the effect of intellectual capital on tax avoidance before and after the tax amnesty. This research used manufacturing industries listed on Indonesia Stock Exchange in the periods of 2015 and 2017 as the samples. By using purposive sampling technique, 230 data were taken as samples. For data processing, multiple linear regression analysis was used in this research by using SPSS version 22 and WARP PLS version 3.0. The measurement of intellectual capital used structural capital (STVA), while tax avoidance was Corporate Tax to Turn Over Ratio (CTTOR) and Net Profit Margin (NPM). The result showed that there was no significant impact of intellectual capital on tax avoidance before and after the tax amnesty.

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Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR

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