Tax-Saving Components on Tax Disclosures

DOI

10.2991/aebmr.k.210507.041How to use a DOI?

Keywords

Tax disclosures, tax planning, tax saving

Abstract

The purpose of this study was to examine the influence of tax planning, as measured by the use of tax saving, consisting of permanent differences, temporary differences, foreign tax-rates differentials, and tax losses on tax disclosures. The sample in this study was 21 consumer good manufacturing companies listed in the Indonesia Stock Exchange (IDX) for 7 years (from 2012 to 2018). The results of this study are: 1) Permanent differences has an influence on tax disclosures, 2) Temporary differences has an influence on tax disclosures, 3) Foreign tax-rate differentials has no influence on tax disclosures, and 4) Tax losses have an influence on tax disclosures.

Copyright

© 2021, 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  - Ricy Apriliyan
AU  - Estralita Trisnawati
AU  - Herlina Budiono
PY  - 2021
DA  - 2021/05/09
TI  - Tax-Saving Components on Tax Disclosures
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 271
EP  - 275
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.041
DO  - 10.2991/aebmr.k.210507.041
ID  - Apriliyan2021
ER  -