Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi
This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpay...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2023-12-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/7887 |
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| author | I Putu Edy Arizona |
| author_facet | I Putu Edy Arizona |
| author_sort | I Putu Edy Arizona |
| collection | DOAJ |
| description | This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning. |
| format | Article |
| id | doaj-art-dfd33d14f218464d82b3dd3b3663f7cc |
| institution | Kabale University |
| issn | 2988-1536 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-dfd33d14f218464d82b3dd3b3663f7cc2025-08-20T03:28:10ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362023-12-0112156–161156–16110.36733/jia.v1i2.78878576Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai PemoderasiI Putu Edy Arizona0Universitas Mahasaraswati DenpasarThis study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning.https://e-journal.unmas.ac.id/index.php/jia/article/view/7887kebijakan perpajakanperencanaan pajaksanksi administrasi |
| spellingShingle | I Putu Edy Arizona Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi Jurnal Inovasi Akuntansi kebijakan perpajakan perencanaan pajak sanksi administrasi |
| title | Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi |
| title_full | Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi |
| title_fullStr | Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi |
| title_full_unstemmed | Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi |
| title_short | Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi |
| title_sort | pengaruh kebijakan perpajakan pada perencanaan pajak dengan sanksi administrasi sebagai pemoderasi |
| topic | kebijakan perpajakan perencanaan pajak sanksi administrasi |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/7887 |
| work_keys_str_mv | AT iputuedyarizona pengaruhkebijakanperpajakanpadaperencanaanpajakdengansanksiadministrasisebagaipemoderasi |