Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar

Authors

  • Achmad Rivai Muzakkir Pascasarjana Ilmu Ekonomi Universitas Indonesia, Direktorat Jenderal Pajak
  • Benedictus Raksaka Mahi Program Pascasarjana Ilmu Ekonomi Universitas Indonesia

DOI:

https://doi.org/10.31685/kek.v3i3.496

Keywords:

Taxcompliance, tax audit

Abstract

This paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.
Key words : compliance; tax compliance; tax audit; income tax; audit selection
JEL Classification : H26.D22

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Published

2019-12-31

Issue

Vol. 3 No. 3 (2019)

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