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

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

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)

Article Info

Publish Date
23 Mar 2021

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.

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Journal Info
Jurnal Syntax Transformation
Website

Abbrev

jst

Publisher

Syntax Corporation Indonesia

Subject

Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Syntax Transformation. Jurnal syntax Transformation adalah jurnal yang diterbitkan sebulan sekali oleh CV. Syntax Corporation Indonesia. Syntax Transformation akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial sains. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ...