CD Skripsi

Faktor-Faktor Yang Mempengaruhi Wajib Pajak Badan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Bangkinang)

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This study was conducted to know of the faktors that affect corporate taxpayers do tax planning.This investigation was carried out on the taxpayer of registered entity in tax office Pratama Bangkinang. Tax Planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. The respondentof this research are companies listed as corporate taxpayers in the Tax Office Pratama Bangkinang. The sampling method used was convenience sampling method. The data that in this research was primary data and it was colected by questionnaires. The questionnaires that can be analized was 99 from 100 total distributed questionnaires. This research used multiple regression analysis to test the hypotesis. The result of the research indicated that the risk of detection, the taxpayer’sattitude, and administrative sanctions were not significantly influence to liquifaction of the tax planning. While tax policy, tax regulation, tax administration and loopholes have significantly influence to liquifaction of the tax planning. Based on the result of F statistical test, F is known (24,623)> F table (2,107) with Sig.(0.000)

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Disponibilidad

Información detallada

Título de la serie

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Localización física

02 03. 117 (0359)

Editorial

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Descripción física

ix, 91 hlm.; ill.; 29 cm

Idioma

Indonesia

ISBN/ISSN

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Clasificación

02 03. 117 (0359)

Tipos de contenido

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Tipos de medios

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Tipos de soporte

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Edición

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Materia(s)

Akuntansi

Información específica

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Mención de responsabilidad

DAUS

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