Nugroho, Andreas and Nuryakin, Chaikal (2019) Do Tax Audit Increase Post-Audit Reported Income? Evidence from Indonesia. In: Proceedings of the 1st Sampoerna University-AFBE International Conference, SU-AFBE 2018, 6-7 December 2018, Jakarta Indonesia.
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Abstract
A tax audit is a tool for tax authorities to verify the accuracy of taxpayers’ income and deductions. This research aims to measure the impact self-imposed or voluntary tax audit on individual taxpayer reported income using difference-in-differences (DiD). We compared the annual taxpayers' reported
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:18 |
| Last Modified: | 17 Apr 2026 14:03 |
| URI: | http://eprints.eai.eu/id/eprint/23819 |
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