DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN

Abstract

Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.

Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as sample unit. This research found empirical proof that (1) complexity of tax system and financial condition have positive influence toward tax planning, (2) trust on tax authority, fairness of tax system and tax planning have positive influence toward corporate tax compliance and (3) complexity of tax system and financial condition have positive influence toward corporate tax compliance through tax planning.