Abstract
Tax Compliance and Uncompliance Entity: A Comparative Study of Investor Reaction
Highlights
For profit-oriented companies, tax is a burden that will reduce profits that have an impact on a number of things behind it
What about other company's shares? This study aims to determine investor reactions to company policies to comply with or not comply with taxes on companies listed on the Indonesia Stock Exchange
In the tax compliance policy, it is known that HSMP in 2017 carried out the lowest tax compliance policy while IPOL 2017 carried out the highest tax compliance policy
Summary
For profit-oriented companies, tax is a burden that will reduce profits that have an impact on a number of things behind it. Increasing the tax burden that reduces profits will certainly reduce the amount of dividends that will be received. For management, increasing the tax burden that reduces profits will reduce the performance evaluation of management in managing the company. These impacts encourage management to carry out specific policies with the aim that the amount of profit is not too eroded by the tax burden, either in a legal and tax compliance or illegal and uncompliance (tax evasion) manner, not all entities take the policy (Ogundajo and Onakoya, 2016).
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