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
| Main Author: | Rio Safriadi |
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| Format: | Masters |
| Bahasa: | ind |
| Terbitan: |
Program Pascasarjana Universitas Riau
, 2017
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| Subjects: | |
| Online Access: |
http://lib.pps.unri.ac.id//index.php?p=show_detail&id=2830 |
Daftar Isi:
- ABSTRAKRIO SAFRIADI, NIM. 1510244091. Pengaruh Kebijakan Perpajakan, Undang-undang Perpajakan, Administrasi Perpajakan dan Tarif Pajak Terhadap Motivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Badan di KPP Madya Pekanbaru), dibimbing oleh Amir Hasan dan Andreas.Penelitian ini dilakukan untuk menguji apakah faktor-faktor kebijakan perpajakan, undang-undang perpajakan, administrasi perpajakan dan tarif pajak berpengaruh terhadap motivasi manajemen perusahaan melakukan tax planning. Penelitian dilakukan terhadap wajib pajak badan yang terdaftar di KPP Madya Pekanbaru. Untuk menguji hipotesis penelitian ini penulis menggunakan analisis regresi berganda dengan menggunakan bantuan SPSS versi 21.0 Hasil penelitian ini mengungkapkan bahwa terdapat pengaruh posotif dari variabel kebijakan perpajakan, undang-undang perpajakan, administrasi perpajakan dan tarif pajak terhadap motivasi manajemen perusahaan melakukan tax planning. Kata Kunci : Motivasi Manajemen, Tax Planning, Kebijakan Perpajaka, Undang-undang Perpajakan, Administrasi Perpajakan dan Tarif Pajak.ABSTRACTRIO SAFRIADI, NIM. 1510244091. The Influence of The Tax Policies, The Tax Regulations, the Tax Administration and The Tax Rate Against The Management Motivation Of The Companies Who Conduct The Tax Planning (Empirical Study on Taxpayer Agency at KPP Madya Pekanbaru) by Amir Hasan and Andreas.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 planningKeywords: Management Motivation, Tax Planning, Tax Policies, Tax Regulations, Tax Administration and Tax Rate.