Indonesian Journal of Sustainability Accounting and Management
Vol 2, No 2 (2018): December 2018

Determinants of Indonesian Public Listed Companies to Participate in the Tax Amnesty

Pratama, Arie

Article Info

Publish Date
07 Sep 2018


This exploratory research paper would investigate several motivations factors that drive the Indonesian public companies to participate in the Tax Amnesty program. The factors were divided into three: Tax Avoidance, Ownership Structures, and Corporate Governance. We also used profitability, size, and age as a control variable. The data collected from public companies listed in Indonesia Stock Exchange. The data will be taken from 2011–2016 companies’ financial statement. There was 135 sample selected using purposive sampling. To analyze the results, we will use binary logistic regressions. The results showed that all the variables mentioned have significant influence toward company's decision to join tax amnesty. The research showed that companies’ decision to participate in Tax Amnesty contribute by many factors, however, in each of the factors, there are different views and perspectives.

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Journal Info





Economics, Econometrics & Finance


Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and ...