{"title":"避税和审计质量对税收特赦计划的影响","authors":"D. Pangaribuan, Amor Marundha, M. Mulyadi","doi":"10.35508/jom.v15i3.6595","DOIUrl":null,"url":null,"abstract":"Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower participating in tax amnesty. Regression results showed that the tax avoidance has no effect on companies participating in tax amnesty. Implication of the research is as initial information for government as a tax regulator in taking or formulating policies related to tax amnesty. One of conditions for receiving tax amnesty is companies regularly report their tax payments. \nKeywords: Tax Amnesty, Tax Avoidance, Audit Quality, Big Four","PeriodicalId":56797,"journal":{"name":"中国中小企业","volume":"58 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM\",\"authors\":\"D. Pangaribuan, Amor Marundha, M. Mulyadi\",\"doi\":\"10.35508/jom.v15i3.6595\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower participating in tax amnesty. Regression results showed that the tax avoidance has no effect on companies participating in tax amnesty. Implication of the research is as initial information for government as a tax regulator in taking or formulating policies related to tax amnesty. One of conditions for receiving tax amnesty is companies regularly report their tax payments. \\nKeywords: Tax Amnesty, Tax Avoidance, Audit Quality, Big Four\",\"PeriodicalId\":56797,\"journal\":{\"name\":\"中国中小企业\",\"volume\":\"58 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-10-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"中国中小企业\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.35508/jom.v15i3.6595\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"中国中小企业","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.35508/jom.v15i3.6595","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM
Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower participating in tax amnesty. Regression results showed that the tax avoidance has no effect on companies participating in tax amnesty. Implication of the research is as initial information for government as a tax regulator in taking or formulating policies related to tax amnesty. One of conditions for receiving tax amnesty is companies regularly report their tax payments.
Keywords: Tax Amnesty, Tax Avoidance, Audit Quality, Big Four
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