PENGARUH TAX PLANNING DAN KONSERVATISME AKUNTANSI TERHADAP SENGKETA PAJAK

LIDYA WATI, . (2020) PENGARUH TAX PLANNING DAN KONSERVATISME AKUNTANSI TERHADAP SENGKETA PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (1MB)
	Text BAB I.pdf Download (669kB)
	Text BAB II.pdf Restricted to Registered users only Download (875kB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (861kB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (736kB) | Request a copy
	Text BAB V.pdf Download (421kB)
	Text DAFTAR PUSTAKA.pdf Download (529kB)
	Text LAMPIRAN-LAMPIRAN.pdf Restricted to Registered users only Download (2MB) | Request a copy

Abstract

LIDYA WATI. Pengaruh Tax Planning dan Konservatisme Akuntansi Terhadap Sengketa Pajak. Fakultas Ekonomi. Universitas Negeri Jakarta. 2020 Penelitian ini bertujuan untuk mengetahui pengaruh tax planning (X1) dan konservatisme akuntansi (X2) terhadap sengketa pajak (Y). Penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan manufaktur yang pernah mengalami sengketa pajak dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2019. Melalui teknik purposive sampling, terpilih 18 perusahaan sebagai sampel dengan total observasi sebesar 90 data yang diolah dengan analisis regresi logistik menggunakan Software Statistical Product and Service Solution (SPSS) 25. Berdasarkan hasil penelitian, tax planning tidak berpengaruh terhadap sengketa pajak. Sedangkan konservatisme akuntansi berpengaruh negatif terhadap sengketa pajak. Dengan diterapkannya prinsip kehati-hatian dalam konservatisme akuntansi, maka terjadinya sengketa pajak dapat diminimalisir. Fiskus perlu meningkatkan kualitas pemeriksaan terhadap prinsip kehati-hatian yang dilakukan perusahaan untuk meminimalisir terjadinya sengketa pajak. Kata kunci: Konservatisme Akuntansi, Sengketa Pajak, Tax Planning. LIDYA WATI. The Influence of Tax Planning and Accounting Conservatism on Tax Dispute. Faculty of Economics. Universitas Negeri Jakarta. 2020. This research aims to determine the influence of tax planning (X1) and accounting conservatism (X2) on tax disputes (Y). This research uses secondary data, namely the financial statements of manufacturing companies that have experienced tax disputes and are listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. Through purposive sampling technique, 18 companies were selected as samples with a total observation of 90 which were processed by logistic regression analysis using Software Statistical Product and Service Solution (SPSS) 25. The result show that tax planning has no effect on tax disputes. Meanwhile, accounting conservatism has a negative effect on tax disputes. By applying the precautionary principle in accounting conservatism, the occurrence of tax disputes can be minimized. Tax officials need to improve the quality of audits of the precautionary principle carried out by companies to minimize the occurrence of tax disputes. Key Word: Accounting Conservatism, Tax Dispute, Tax Planning.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Indra Pahala, S.E., M.Si. 2) Petrolis Nusa Perdana, M.Acc., Ak.
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 8855 not found.
Date Deposited:	05 Feb 2021 09:01
Last Modified:	05 Feb 2021 09:01
URI:	http://repository.unj.ac.id/id/eprint/12625

Actions (login required)

View Item