Subiakta, Devi Subhadra (2018) Determinan Motivasi Wajib Pajak Badan Melakukan Perencanaan Pajak (Studi pada Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Denpasar). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui determinan motivasi wajib pajak badan melakukan perencanaan pajak. Perencanaan pajak adalah langkah awal yang dilakukan Wajib Pajak untuk meminimalkan pajak terutang, dengan mematuhi peraturan perpajakan yang berlaku. Penelitian ini menggunakan data primer yang diperoleh dengan cara menyebarkan kuesioner kepada 90 Wajib Pajak Badan yang terdaftar di KPP Madya Denpasar. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling tipe judgment sampling. Pengujian hipotesis dilakukan dengan metode Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa moral wajib pajak, loopholes, dan kondisi keuangan berpengaruh positif terhadap motivasi wajib pajak badan melakukan perencanaan pajak. Sedangkan kebijakan perpajakan, undang-undang perpajakan, resiko deteksi, dan tarif pajak tidak berpengaruh terhadap motivasi wajib pajak badan melakukan perencanaan pajak. Hasil penelitian ini juga menunjukkan bahwa moral wajib pajak adalah faktor yang paling berpengaruh terhadap motivasi wajib pajak badan melakukan perencanaan pajak.
English Abstract
This research aims at identifying the motivation determinants of corporate taxpayers to plan their tax. Tax planning is the first step to minimize tax payable by obeying applicable tax regulations. The primary data of this study were collected through questionnaires distributed to 90 corporate taxpayers registered in the Medium Tax Office of Denpasar. The samples were selected purposively using judgment sampling type, and the hypothesis was tested using Statistical Product and Service Solutions (SPSS). The result of the analysis shows that taxpayers’ morality, loopholes, and taxpayers’ financial condition have a positive influence on their motivation to plan their tax. In contrast, tax policy, tax law, detection risk, and tax rate do not influence corporate taxpayers’ motivation to do tax planning. The result also shows that taxpayers’ morality is the most influential factor for tax planning.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/72/051802841 |
| Uncontrolled Keywords: | Wajib Pajak Badan, Motivasi Perencanaan Pajak |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.241 General topics of income taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 27 Apr 2018 08:52 |
| Last Modified: | 02 Nov 2021 05:28 |
| URI: | http://repository.ub.ac.id/id/eprint/9963 |
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