PENGARUH TAX PLANNING DAN KONSERVATISME AKUNTANSI TERHADAP SENGKETA PAJAK

WATI, LIDYA (2020) PENGARUH TAX PLANNING DAN KONSERVATISME AKUNTANSI TERHADAP SENGKETA PAJAK. S1 thesis, Universitas Negeri Jakarta.

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Abstract

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.

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