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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
