Daftar Isi:
  • Putri Juliani M, 2018: The influence of tax policy, administrative sanction and tax law against tax planning.Universitas Negeri Jakarta. This research aimed to analyze the effect of tax policy, administrative sanction and tax law against tax planning taxpayer in KPP Pratama Ciawi. The responden in this research are 100 taxpayers. The sample number determined with Slovin formula.This research was using multiple linear regression analysis method and analysed by SPSS 22 software.The result of this analysis shows that tax policy and tax law have an effect on tax planning. While administrative sanction have no effect on tax planning. Keyword: tax policy, administrative sanction, tax law, tax planning