Pengaruh Pemahaman Kebijakan Perpajakan, Undang-Undang Perpajakan dan Administrasi Perpajakan terhadap Penerapan Perencanaan Pajak

Authors

  • Hetiati Hetiati Universitas Sangga Buana YPKP Bandung Jawa Barat, Indonesia
  • Memen Kustiawan Universitas Sangga Buana YPKP Bandung Jawa Barat, Indonesia
  • Fitriana Fitriana Universitas Sangga Buana YPKP Bandung Jawa Barat, Indonesia

DOI:

https://doi.org/10.46799/jst.v2i3.244

Keywords:

Kebijakan Perpajakan, Undang-undang Perpajakan, Administrasi Perpajakan, Perencanaan Pajak

Abstract

This research was conducted in KPP Pratama Cibeunying with the number of respondents as many as 84 corporate taxpayers with descriptive research methods and verifikative quantitative approach. Primary data collection using questionnaires. The purpose of this research is to find out the influence of understanding tax policy, tax law, and tax administration on the application of tax planning in KPP Pratama Cibeunying. Technical analysis of this study uses multiple linear regression analysis. The results in this study show that variable understanding of tax policy, tax law, and tax administration has an effect on the implementation of tax planning both partially and simultaneously.

Downloads

Download data is not yet available.

Downloads

Published

2021-03-23

Issue

Vol. 2 No. 03 (2021): Jurnal Syntax Transformation

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.