Pengaruh Komponen Penghematan Pajak Terhadap Pengungkapan Pajak

Abstract

The porpose of this study is to asses the impact of tax planning (TP), as measured by the use of tax saving (TS), namely, permanent differences (PD), temporary differences (TDF), foreign tax rates (FTR) differentials and tax losses (TLOS) on tax disclosure. Samples in this study were as many as 21 manufacturing goods and consumption companies listed on the Indonesia Stock Exchange (IDX) for 7 years 2012-2018. The result of this study is 1) a permanent differences (PD) has negative and significant influence on tax disclosure (TD), 2) temporary differences (TDF) has a significant and positive influence on tax disclosure, 3) foreign tax rates (FTR) differentials has not influence on tax disclosure, 4) tax losses have a negative and significant influence on tax disclosure.