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- W3048512006 abstract "This paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.Key words : compliance; tax compliance; tax audit; income tax; audit selectionJEL Classification : H26.D22" @default.
- W3048512006 created "2020-08-18" @default.
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- W3048512006 date "2019-12-31" @default.
- W3048512006 modified "2023-10-16" @default.
- W3048512006 title "Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar" @default.
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- W3048512006 doi "https://doi.org/10.31685/kek.v3i3.496" @default.
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