PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS

  • Dian Purnama Sari Universitas Katolik Widya Mandala Surabaya
  • Tigor Tambunan Universitas Katolik Widya Mandala Surabaya
  • Natalia Kristina Universitas Katolik Widya Mandala Surabaya
  • Joshua Leong Universitas Katolik Widya Mandala Surabaya
  • Eirene Puspita Wardoyo Universitas Katolik Widya Mandala Surabaya
Keywords: Tax Disclosure, Mandatory Disclosure Rule, Content Analysis

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.

Published
2023-12-27
How to Cite
Sari, Dian Purnama, Tigor Tambunan, Natalia Kristina, Joshua Leong, and Eirene Puspita Wardoyo. 2023. “PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS”. Jurnal Bisnis Dan Akuntansi 25 (2), 445-60. https://doi.org/10.34208/jba.v25i2.2187.