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Pengaruh Kebijakan Perpajakan, Undang-Undang Perpajakan, Administrasi Perpajakan Dan Tarif Pajak Terhadap Motivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Pekanbaru)

This research is conducted to examine whether the faktors of the tax policies, the tax regulations, the tax administration and the tax rate which take effect against the management motivation of the companies who conduct the tax planning. This research is conducted against the corporate tax payers who are registered in tax service office Madya Pekanbaru. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0.
This research’s result reveals that there is a positive influence of the tax policies, the tax regulations, the tax administration and the tax rate varibles against the management motivation of the companies who conducted the tax planning


Keywords: Management Motivation, Tax Planning, Tax Policies, Tax Regulations, Tax Administration and Tax Rate.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 217 (0027)
10 07. 217 (0027)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
10 07. 217 (0027)
Penerbit
Pekanbaru : Universitas Riau – PASCA SARJANA – AKUNTANSI.,
Deskripsi Fisik
xiii, 99 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 217 (0027)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
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Pernyataan Tanggungjawab
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