CD Skripsi
Determinan Motivasi Manajemen Dalam Melakukan Tax Planning
ABSTRACT
This study aims to examine and analyze the effect of tax policy, tax administration, loopholes, and detection risk to the motivation of the management company in tax planning on corporate taxpayers at the Pekanbaru Madya Tax Service Office.
This research was conducted at the Pekanbaru Intermediate Tax Service Office with a population of 1,028 corporate taxpayers. The total sample of this research is 91 corporate taxpayer respondents with probability sampling technique. The type of data used is primary data in the form of distributing questionnaires to corporate taxpayers. The data analysis method used in this research is descriptive statistics and multiple linear regression using the Statistical Product and Service Solution (SPSS) version 25.0 for windows. The results of this study indicate that tax policy, tax administration, loopholes, and detection risk have a significant effect on tax planning.
Keywords: the motivation of the management company in tax planning, tax policy, tax administration, loopholes, and detection risk
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