The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty
- 10.2991/aebmr.k.200626.035How to use a DOI?
- Intellectual Capital, Tax Avoidance, 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.
- © 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/).
Cite this article
TY - CONF AU - Estralita Trisnawati AU - Herlina Budiono PY - 2020 DA - 2020/06/29 TI - The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty BT - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR PB - Atlantis Press SP - 190 EP - 194 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200626.035 DO - 10.2991/aebmr.k.200626.035 ID - Trisnawati2020 ER -