TAX COMPLIANCE AND CORPORATE REPUTATION

Authors

DOI:

https://doi.org/10.31092/jpi.v5i2.1415

Abstract

Reputation risk is at the top of the list of risks faced by companies (Ernst & Young, 2014). Reputation is the net result of various stakeholders' perceptions of how they meet their expectations (Fombrun, 2000). Six factors determine a company's reputation, namely compliance with government regulations; company code of ethics; management's treatment of people within the company; company operations, and the company's response to environmental issues (Honey, 2009). However, there are not many papers that discuss the effect of tax compliance on a company's reputation. Using panel data regression of publicly listed companies in Indonesia in 2016-2019, this study examines the hypothesis of tax compliance on the reputation of companies. The results showed that tax compliance positively affects the company's reputation.

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Published

2021-12-13

How to Cite

Kuncoro, A. R. (2021). TAX COMPLIANCE AND CORPORATE REPUTATION. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(2), 186–191. https://doi.org/10.31092/jpi.v5i2.1415