Factors Affecting Tax Disclosure

Ain Hajawiyah (), Nurul Nafingah, Atta Putra Harjanto and Kiswanto Kiswanto
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Ain Hajawiyah: Universitas Negeri Semarang, Accounting Study Program, Faculty of Economics and Business
Nurul Nafingah: Universitas Negeri Semarang, Accounting Study Program, Faculty of Economics and Business
Atta Putra Harjanto: Universitas Negeri Semarang, Accounting Study Program, Faculty of Economics and Business
Kiswanto Kiswanto: Universitas Negeri Semarang, Accounting Study Program, Faculty of Economics and Business

A chapter in Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), 2024, pp 26-48 from Springer

Abstract: Abstract Tax disclosure requires companies to disclose details about taxation more broadly. Tax disclosure in the annual report can be divided into two types, namely mandatory disclosure and voluntary disclosure. This study aims to examine the factors that affecting tax disclosure in Indonesia, including tax avoidance, board of commissioners’ size, board of commissioners’ independence, audit committee, managerial ownership, industry regulation, and company participation in the tax amnesty program. The population in this study were companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data analysis technique used is descriptive statistical analysis, inferential statistical analysis, multiple linear regression analysis, and model feasibility test. The results of this study indicate that the variable board of commissioners’ size, audit committee, and managerial ownership has no effect on tax disclosure. The tax avoidance, independent board of commissioners, and industry regulation have a negative effect on tax disclosure. Meanwhile, the company participation in the tax amnesty program has a positive effect on tax disclosure.

Keywords: Audit Committee; Board of Commissioners; Industry Regulation; Managerial Ownership; Tax Amnesty (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-522-5_4

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