CD Skripsi

Analisa Faktor Yang Mempengaruhi Wajib Pajak Badan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Pekanbaru)

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Tax Planning is a means of fulfiling tax obligations by not breaking the law but the amount of tax paid can be reduce as low as possible to obtain the expected profit and liquidity. This research wa conducted test whether the factor’s of tax policy, tax laws, tax administration and administrative sanctions charge effect the tax prayer agency in doing tax planning.The study was conducted in tax prayer agencies listed in KPP Madya Pekanbaru. A total respondents used in this research is 84 respondents. Sampling technique using convenience sampling. Data collection method used was a quetionnaire method. Method of analysis used in this study is multiple regression analysis with SPSS version 23. The result of the study showed that tax policy, tax administration, and administrative sanction effect the motivation of the tax prayer agencies in doing tax planning. The result study also showed that tax laws does not effect he motivation of the tax prayer agencies in doin tax planning. The significant value of each variabel in this study is 0,000 for tax policy, 0,520 for tax laws, 0,007 for tax administration, and 0,015 for administrative sanctions. The magnitude of the effect caused by

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0334)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 72 hlm.: ill.; 29cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0334)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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