The Function of Tax Amnesty to Strengthen Corporate Taxes, Case Study of Indonesia's Manufacturing Industry



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Submitted Jul 14, 2020
Published Aug 10, 2020
10.24018/ejbmr.2020.5.4.440

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The purpose of this study was to examine and analyze: the effect of market performance on corporate tax, examine and analyze the influence of corporate governance on corporate tax, the effect of tax audit on corporate tax, the role of Tax amnesty in moderating relations between market performance and corporate tax, the role of Tax amnesty in moderating corporate governance relationship, and corporate tax, Tax amnesty in moderating the relationship between tax audit and corporate taxThis research model uses panel regression. The unit of analysis is an open company (corporate taxpayer), with a purposive sampling sample, namely taxpayers registered in the Large Taxpayers KPP Two of 44 companies in the period 2014-2017The results showed: Market performance has a positive effect on corporate tax, this shows that the higher market performance as measured by tobins q, the corporate tax will increase; Corporate governance has a positive effect on corporate tax, this shows that the higher the corporate governance index, the corporate tax will increase; Tax audit has a positive effect on corporate tax, this shows that the more there is an examination of the tax, the corporate tax will increase; Tax amnesty strengthens the influence of market performance on corporate tax, because the tax amnesty has a positive influence on the relationship between market performance and corporate tax with a type of pure moderation; Tax amnesty strengthens the influence of corporate governance on corporate tax, tax amnesty has a positive influence on the relationship between corporate governance and corporate tax with a type of pure moderation; Tax amnesty strengthens the effect of tax audits on corporate tax, because tax amnesty has a positive influence on the relationship between tax audits and corporate tax with pure types of moderationModeration of tax amnesty can strengthen the influence of market performance, corporate governance and tax audit on corporate tax.

Keywords: market performance, corporate governance governance, tax audit, corporate tax and tax amnesty

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