Dr. Dwi Martani

Universitas Indonesia - Fakultas Ekonomi dan Bisnis - Ilmu Akuntansi

Achmad Hizazi

Universitas Jambi

Dwi Martani

Universitas Indonesia

                                                                                                                                                                                                                                                                                                                                                                         Abstract

We investigate whether effective tax rate from the previous period affect the current effective tax rate in 650 corporate from Five South-east Asian countries in the period of 1997 to 2011. My models were estimated by data panel OLS regression. Consistent with our conjecture, we find evidences show persistence of effective tax rate, where ETR has decreasing trends affected by previous ETR, and this trend has asymptotic curve, except for Thailand whose model is insignificant due to small number of sample availability.

Dipresentasikan pada The 25th Asian-Pacific Conference on International Accounting Issues,  Grand Hyatt, Nusa Dua – Bali, Indonesia, 10 – 13 November 2013. Persistence of Effective…