The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty

摘要

The purpose of this research was to analyze the effect of intellectual capital on tax avoidance before and after the tax amnesty. This research used manufacturing industries listed on Indonesia Stock Exchange in the periods of 2015 and 2017 as the samples. By using purposive sampling technique, 230 data were taken as samples. For data processing, multiple linear regression analysis was used in this research by using SPSS version 22 and WARP PLS version 3.0. The measurement of intellectual capital used structural capital (STVA), while tax avoidance was Corporate Tax to Turn Over Ratio (CTTOR) and Net Profit Margin (NPM). The result showed that there was no significant impact of intellectual capital on tax avoidance before and after the tax amnesty.