CD Tesis

Analisis Tax Planning Pada Wajib Pajak Badan Di Kota Pekanbaru

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Tax is the company obligation that can decrease the company profits. Therefore, a good management of tax is extremely necessary, one of which is through tax planning. Tax planning is the process done by taxpayers by utilizing the possibility that can be taken and still in the rule of tax regulation so that the company can pay the tax in minimum number. Some research shows that tax planning is viewed as one of positive ways done by the company to alleviate the tax burden. Unfortunately, not all taxpayers can do tax planning well. Some cases show that taxpayers do the efforts of alleviating the tax burden through illegal ways intentionally.
This research aims to analyze the factors that affect tax planing on corporate taxpayers in Pekanbaru City. Pekanbaru is one of developing cities in Indonesia with big numbers of company growth in various sectors. The dependent variable in thsi research was tax planning, while the independent variable was tha tax rate, loopholes, tax sanction, taxpayers’ perception on the effectiveness of tax system, and tax morale. The moderation variable in this research was management motivation. The population of this research were all the active corporate listed in KPP Pratama Tampan Pekanbaru City. While the selection of samples in this research was by using Slovin formula with error level in the amount of 5% (383 respondents). Data analysis of this research was by using Structural Equation Model with warp PLS 6.0 program.
The research results show that the tax rate, loopholes, tax sanction, and tax morale influence tax planning, while the taxpayers’ perception on the effectiveness of tax system does not influence tax planning. On the other hand, management motivation moderates and strenghens the correlation between the tax rate and tax morale towards tax planning. While for loopholes variable, tax sanction, and taxpayers’ perception on the effectiveness of tax system, and management motivation do not moderate the variable’s correlation towards tax planning.


Keywords: Tax Planning, Tax Rate, Loopholes, Tax Sanction, Taxpayers’ Perception Towards The Effectiveness of Tax System, Tax Morale, and Management Motivation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0079)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 158 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0079)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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