CLAUDIANITA, FELICIA (2021) PENGARUH PERENCANAAN PAJAK TERHADAP TAX AVOIDANCE DENGAN AGRESIVITAS PAJAK SEBAGAI PEMODERASI PADA PERIODE SEBELUM DAN SETELAH AMNESTI PAJAK. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this research is to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials on tax avoidance before and after tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result of this research shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign taxrates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties. Keywords: tax avoidance, tax planning, tax saving components, permanent difference, temporary difference, foreign tax-rates differentials, tax aggressiveness, tax amnesty period
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 May 2022 08:04 |
| Last Modified: | 18 Jul 2023 03:50 |
| URI: | http://repository.untar.ac.id/id/eprint/35231 |
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