Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi
DOI:
https://doi.org/10.36733/jia.v1i2.7887Keywords:
Kebijakan Perpajakan, Perencanaan Pajak, Sanksi AdministrasiAbstract
This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning.
References
Agneza, P., Tanjung, A. R., & Alamsyah Hasan, M. (2017). Pengaruh Kebijakan Perpajakan, Administrasi Perpajakan, Tarif Pajak Dan Loopholes Terhadap Motivasi Manajemen Dalam Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kpp Pratama Pekanbaru Senapelan) (Doctoral Dissertation, Riau University).
Ajzen, I. (1988). Attitudes, Personality Behavior, Dorsey Press, Chicago
Chau, P. Y. K., and Hu, P. J. 2002. “Examining a model of information technology acceptance by individual professionals: An exploratory study”. Journal of Management Information Systems, 18(4), 191-229.
Hetiati, H., Kustiawan, M., & Fitriana, F. (2021). Pengaruh Pemahaman Kebijakan Perpajakan, Undang-Undang Perpajakan Dan Administrasi Perpajakan Terhadap Penerapan Perencanaan Pajak. Jurnal Syntax Transformation, 2(3), 324-335.
Hutriani, T., Afifudin, A., & Hariri, H. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Perusahaan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Yang Terdaftar Di KPP Malang Utara). Jurnal Ilmiah Riset Akuntansi, 11(10)
Mardiasmo. 2011. Perpajakan Edisi Revisi. Yogyakarta: Andi
Nadila, A., & Silalahi, A. D. (2022). Determinan Motivasi Manajemen Perusahaan Dalam Melakukan Tax Planning. Journal Of Business And Economics Research (JBE), 3(2), 134-145.
Pohan, Chairil . (2017). Pembahasan Komprehensif Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Jakarta : Mitra Wancana Media.
Pratiwi, A. (2018). The moderating effect of tax sanctions on the relationship between tax policy and tax planning behavior. Journal of Taxation Studies, 12(3), 45-62.
Suandy, Erly. (2016). Perencanaan Pajak Edisi 6. Jakarta: Salemba Empat
Subiakta, D. S. (2018). Determinan Motivasi Wajib Pajak Melakukan Perencanaan Pajak (Studi Pada Wajib Pajak Yang Terdaftar Di Kantor Pelayanan Pajak Madya Denpasar). Jurnal Ilmiah Mahasiswa FEB, 6(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 I Putu Edy Arizona
This work is licensed under a Creative Commons Attribution 4.0 International License.
