ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TAX PLANNING PADAPERUSAHAAN YANG TERDAFTAR DI KPP MADYA PEKANBARU

Abstract

This research aims to determine the effect of taxation policies, tax laws, tax administration, loopholes and tax rates on tax planning. The population in this research is a company registered with KPP Madya. The respondents of this research are the management of companies registered in KPP Madya. the data used in this study is primary data and data collection is done by distributing questionnaires given to 60 respondents. Research conducted using quantitative methods and techniques of analysis using multiple linear regression. The results of this research indicate that taxation policies, tax laws, tax administration, loopholes and tax rates have a significant influence on the disbursement of tax planning.

Keywords: taxation policies, tax laws, tax administration, loopholes, tax rates, tax planning