Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore
Abstract
Tujuan penelitian ini adalah untuk mengetahui keragaman Book-Tax Conformity (BTC) antar negara dan antar industri di ASEAN 4. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini menggunakan sampel perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Filipina, Bursa Efek Indonesia, Bursa Malaysia, dan Bursa Singapura. Dibatasi dari tahun 2012 hingga 2018. Hasil penelitian ini menunjukkan bahwa selama periode 2012 hingga 2018 pergerakan level BTC di ASEAN 4 bervariasi setiap tahunnya. Berdasarkan hasil uji beda yang telah dilakukan antar industri di masing-masing negara di ASEAN 4, terlihat adanya keragaman BTC antar industri di Filipina, Indonesia, dan Malaysia. Sedangkan di Singapura, tidak terdapat diversitas BTC antar industri karena tidak ada perbedaan peraturan perpajakan mengenai ketentuan metode penilaian persediaan dan metode penyusutan yang diatur oleh otoritas perpajakan Singapura untuk industri manufaktur dan industri non-manufaktur di Singapura dalam menyajikan laporan laba kena pajak.
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DOI: http://dx.doi.org/10.20961/jab.v23i1.976
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