Tax Avoidance Jangka Panjang di Indonesia

Authors

  • Herlan Herlan Universitas Pancasila Jakarta
  • Tryas Chasbiandani Universitas Pancasila Jakarta

DOI:

https://doi.org/10.26905/afr.v2i1.3171

Keywords:

Tax avoidance, long run tax avoidance

Abstract

Long run tax avoidance is a method by Dyreng et al (2008), which can show the real tax avoidance activity by the firms. The research aims to analyze long-run tax avoidance in Indonesia, for the factor that influences long-run tax avoidance and the effect of tax avoidance on firm value. The research was conducted for nonbanking and financial firms in Indonesia Stock Exchange for the period 2015-2016. The analytical used is the fixed-effect method. The result of this research indicates that short-run tax avoidance has a positive influence on long-run tax avoidance. The sample of this research, the short-run tax avoidance is persisted over a period.

 

DOI: https://doi.org/10.26905/afr.v2i1.3171

Author Biography

Herlan Herlan, Universitas Pancasila Jakarta

Accounting

References

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Published

2019-08-08

How to Cite

Herlan, H., & Chasbiandani, T. (2019). Tax Avoidance Jangka Panjang di Indonesia. AFRE (Accounting and Financial Review), 2(1), 73–80. https://doi.org/10.26905/afr.v2i1.3171

Issue

Vol. 2 No. 1 (2019): July

Section

Articles

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