Economics Analysis of Differences in Tax Aggressiveness Before and  After Tax Amnesty and Influencing Factors

Natajaya  Santana; Darmanto Darmanto; Ari Warokka

doi:10.17977/UM014v17i2p160

Authors

Natajaya Santana Postgraduate, Universitas Terbuka
Darmanto Darmanto Postgraduate, Universitas Terbuka
Ari Warokka Centro Internacional "Carlos V" - Universidad Autonoma de Madrid (Spain)

DOI:

https://doi.org/10.17977/UM014v17i2p160%20

Keywords:

tax amnesty, tax aggressiveness, tax rate, economics learning

Abstract

Tax amnesty public policy is an effort by the Government to collect tax revenues, and at
the same time it is expected to be able to make taxpayers compliant. This research is
quantitative research with an exploratory approach. This study uses secondary data from
the financial statements of companies listed on the Indonesia Stock Exchange (IDX)
during the period 2011 to 2022. The research sample consisted of 144 companies that had
met the criteria. The data were analyzed using the SEM-PLS method with the help of
WarpPLS 8.0 software. The results show that tax amnesty public policy intervention
makes a difference in the amount of corporate tax aggressiveness although statistically
insignificant. Tax rates have a significant effect on the amount of tax aggressiveness both
before and after the implementation of the tax amnesty while tax complexity, political
connection, company age, company size and leverage have insignificant effect. The
findings provide implications for the study of micro and macroeconomics.

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