THE IMPLEMENTATION OF IFRS ADOPTED ON TAX IN ASIA STUDY

Gloria, Candy and Puspitasari, Febriana and Malawat, Muthiya Gabriela THE IMPLEMENTATION OF IFRS ADOPTED ON TAX IN ASIA STUDY. The 3rd Uzbekistan-Indonesia International Joint Conference on Economic Development and Nation Character Building to Meet the Global Economic Challenges. ISSN 978-602-9438-24-6

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Abstract

The purpose of this research is to examine whether the adoption of IFRS affects taxes as measured by the proxy of tax payment and the total tax rate in Asia along 2010-2012. This research uses secondary data, such as total tax payments and tax ratios published in the World Bank during 2010-2012. There are 25 countries as the sample through purposive sampling method. In this research, the independent variable IFRS and the dependent variable is measured by a proxy of tax payment tax and total tax rate. The analysis technique used is multiple linear regressions by SPPS 15.0. The results of tests performed, IFRS does not affect tax payment however IFRS affects total tax rate which is indicated by the value of significance test of 0,005 <0,05.

Item Type: Article
Uncontrolled Keywords: IFRS; tax payment; the total tax rate
Subjects: A General Works > AI Indexes (General)
Depositing User: Mr Reza Chandra
Date Deposited: 28 Feb 2014 09:38
Last Modified: 28 Feb 2014 09:38
URI: http://repository.gunadarma.ac.id/id/eprint/1181

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