Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value

Arie Pratama(1),

(1) Universitas Padjadjaran, Department of Accounting, Indonesia


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 negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.


tax avoidance; tax amnesty; disclosure; SFAS 70; firm value.






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