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Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value
Indonesian Journal of Contemporary Accounting Research
This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia's Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negativedoi:10.33455/ijcar.v1i1.89 fatcat:fick2jjvbzhohlienqfmuvhdy4