Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning

Abdurrahman, Nazhif dan Dewi, Pudji Rahayu (2022) Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning. Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning. ISSN 978-1-63190-364-9

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Abstract

This study aims to determine the perception of tax consultants regarding motivation (X1), Loopholes
(X2), and CSR (X3) on the desire to do Tax Planning (Y). The population in this study are employees of PT
Pratama Indomitra Consultant. The sample used as respondents are 60 employees of PT Pratama Indomitra
Consultant. The results of this study indicate that motivation has a t-count significance value of 3.961 > the t�table value is 2.003, and Loopholes have a t-count significance value of 2.006 > the t-table value is 2.003, and
CSR has a t-count significance value of 0.762 < t-table value of 2.003. Tax Planning has a significance value
of 0.000 <0.05. Furthermore, it has an Adjusted R Square value of 0.430 or 43%, while the remaining 57% is
influenced by other variables or variables not examined in this study.

Item Type:	Article
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance
Depositing User:	Dewi Pudji Rahayu
Date Deposited:	08 Apr 2023 09:52
Last Modified:	08 Apr 2023 09:52
URI:	http://repository.uhamka.ac.id/id/eprint/23034

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