Tax-Saving Components on Tax Disclosures

Abstract

The purpose of this study was to examine the influence of tax planning, as measured by the use of tax saving, consisting of permanent differences, temporary differences, foreign tax-rates differentials, and tax losses on tax disclosures. The sample in this study was 21 consumer good manufacturing companies listed in the Indonesia Stock Exchange (IDX) for 7 years (from 2012 to 2018). The results of this study are: 1) Permanent differences has an influence on tax disclosures, 2) Temporary differences has an influence on tax disclosures, 3) Foreign tax-rate differentials has no influence on tax disclosures, and 4) Tax losses have an influence on tax disclosures.