How to Detect Tax Avoidance Through Financial Statement

DOI

10.2991/aebmr.k.200812.038How to use a DOI?

Keywords

tax avoidance (CETR), profitablity, leverage, firm size proxy

Abstract

The tax is a levy from the government aimed at taxpayers according to the law, and the levy is coercive that aims to cover state expenditure and the cost of developing the country and the community does not get reciprocal services directly. Taxes are a source of income for the state, whereas for companies, taxes are a burden that will reduce the company net profit. Differences in the interests of the tax authorities who want large and continuous tax revenues are certainly contrary to the interests of companies that want minimum tax payments. In this paper, we discuss how to detect tax avoidance treatment through financial statements using the profitability, leverage, firm size proxy, and tax avoidance measured using Cash Effective Tax Rate (CETR). This paper also using data from mining companies listed on the Indonesia Stock Exchange in the period 2013 to 2018. The selection of this period was carried out to interpret the latest situation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andi Dajen Nurfadhillah
PY  - 2020
DA  - 2020/08/13
TI  - How to Detect Tax Avoidance Through Financial Statement
BT  - Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)
PB  - Atlantis Press
SP  - 219
EP  - 223
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200812.038
DO  - 10.2991/aebmr.k.200812.038
ID  - Nurfadhillah2020
ER  -