Transparansi Pengungkapan Penghindaran Pajak Berdasarkan Perspektif Teori Pemangku Kepentingan

Fitri Romadhon

Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Internasional Semen Indonesia, Gresik

Corresponding author: Fitri Romadhon, e-mail: fitri.romadhon@uisi.ac.id

Abstract

The existence of disclosure initiative of tax planning is a attractive solution since it has been applied in several countries. This study aims to look at the existing practice of disclosure on tax planning from the perspective of stakeholder theory. Anti tax avoidance is still in force but the trend of tax avoidance during year 2001- 2017 is still happening in Indonesia according to the result of descriptive statistic in this study. This fact is supported by another circumstance where the realization of Indonesian tax revenue had never been achieved since year 2008. Literature review in this study concludes that to support the existing taxation system in Indonesia, disclosure on tax planning can be applied, this practice is actually in line with the theory of stakeholder. This study is expected to support government on transparency of tax planning in order to mitigate the problem of aggressive tax avoidance. In addition, this study is expected to make important contributions on taxation literature.

Keywords: tax avoidance, aggressive tax planning, disclosure, stakeholders

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