ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PERUSAHAAN MELAKUKAN TAX PLANNING (Studi Empiris Pada Wajib Pajak Yang Terdaftar di KPP Malang Utara)

Tasya Hutriani, Afifudin Afifudin, Hariri Hariri

Abstract


This study was conducted to analyze the factors that influence the company's management to do tax planning. Empirical studies in this study are registered taxpayers at KPP North Malang. The number of samples that can be used in this study were 96 respondents who met the sample criteria. In this study using multiple regression analysis method. The results of this study simultaneously variable tax policy, tax law, tax administration, loopholes and tax rates simultaneously have a significant effect on tax planning. While partially 1) The tax policy variable partially has a significant and positive effect on tax planning, 2) The tax law variable partially has a significant and positive effect on tax planning. 3) The tax administration variable partially has no significant effect on tax planning, 4) The loopholes variable partially does not have a significant effect on tax planning, 5) The tax rate variable partially has a positive effect on tax planning.

Keywords: tax policy, tax law, tax administration, loopholes, tax rates, tax planning.


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References


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