THE EFFECT OF TAX PLANNING, EQUITY AND OPERATION CASH FLOW TOWARDS THE EFFORT OF COMPRESSING INCOME TAX BURDEN IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN STOCK EXCHANGE PERIOD 2012-2015
Abstract
The purpose of this research is to prove
and analyze the effect of tax planning, equity and cash flow towards the effort
of compressing income tax burden in property and real estate companies listed
in Stock exchange in period 2012 – 2015. The population in this research
including all property and real estate companies. Sample is taken using
purposive sampling technique with the amount of 32 companies. The data used in
this research is secondary data, by gathering neccessary information from IDX
such as financial report year 2012 – 2015. The method used to analyze the
relationship between independent variable and dependent variable is double
regression method and assumption method. The result shows that simultaneously,
variable – independent variable; tax planning, equity and operation cash flow
towards the effort in compressing income tax burden. Partial result, variable
of tax planning, equity and operation cash flow towards the effort in
compressing income tax.
References
- DAMAYANTİ., (2009). Tax Indonesia – Mechanism dan. Calculation. Edisi ke‐l. Yogyakarta: ANDI.
- EFENDİ, I., (2014). Analysis Effect of Tax Planning as Efforts to Reduce Corporate Income Tax towards equity in Banking Corporation listed on Indonesia Stock Exchange (IDX) year 2011-2012. Journal Publication. Surakarta, Faculty of Economy and Business Muhammadiyah University Surakarta.
- HAPSARI, D. N., & MANZILAH D., (2016). The Effect of Tax Planning towards Income Management with Operation Cash Flow as Variable Control (Study in Manufacturing company Subsector Otomotive and Component listed in Indonesia Stock Exchange Period 2011-2015). Accounting Journal. 3 (2). Juli. Serang Raya University.
- HARAHAP, S. S., (2007). Analysis Critics of Financial Statement. Print Twelve. First Edition. Jakarta: PT Raja Grafindo Persada.
- Hery., (2013). Intermediate Financial Accounting. Print First. Yogyakarta: CAPS (Center of Academic Publishing Service).
- KARTAHADI, H., et.al., (2016). Financial Accounting base on SAK base IFRS. First book. Second Edition. Jakarta: Indonesia Accountant Associates.
- MANGUNSONG, S., (2002). Role of Tax Planning In Payment of Tax Income Efficiency. Accounting Journal. Vol. 2. No.1.
- SUANDY, E., (2001). Tax Planning. Jakarta: Salemba Empat.
- SUBRAMANYAM, K.R & WILD J., (2010). Analysis of Financial Statements. Tenth Edition. Jakarta: Salemba Empat.
- ZAIN, M., (2008). Tax Management. Jakarta: Salemba Empat.
- https://tanyapajak1.wordpress.com/2012/10/31/tax-planning-perencanaan-pajak/(Data Accessed :01 December 2018).
- https://taxconsultant-aaa.com/tax-%20planning.html (Data Accessed: 01 December 2018)
THE EFFECT OF TAX PLANNING, EQUITY AND OPERATION CASH FLOW TOWARDS THE EFFORT OF COMPRESSING INCOME TAX BURDEN IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN STOCK EXCHANGE PERIOD 2012-2015
Abstract
The purpose of this research is to prove
and analyze the effect of tax planning, equity and cash flow towards the effort
of compressing income tax burden in property and real estate companies listed
in Stock exchange in period 2012 – 2015. The population in this research
including all property and real estate companies. Sample is taken using
purposive sampling technique with the amount of 32 companies. The data used in
this research is secondary data, by gathering neccessary information from IDX
such as financial report year 2012 – 2015. The method used to analyze the
relationship between independent variable and dependent variable is double
regression method and assumption method. The result shows that simultaneously,
variable – independent variable; tax planning, equity and operation cash flow
towards the effort in compressing income tax burden. Partial result, variable
of tax planning, equity and operation cash flow towards the effort in
compressing income tax.
References
- DAMAYANTİ., (2009). Tax Indonesia – Mechanism dan. Calculation. Edisi ke‐l. Yogyakarta: ANDI.
- EFENDİ, I., (2014). Analysis Effect of Tax Planning as Efforts to Reduce Corporate Income Tax towards equity in Banking Corporation listed on Indonesia Stock Exchange (IDX) year 2011-2012. Journal Publication. Surakarta, Faculty of Economy and Business Muhammadiyah University Surakarta.
- HAPSARI, D. N., & MANZILAH D., (2016). The Effect of Tax Planning towards Income Management with Operation Cash Flow as Variable Control (Study in Manufacturing company Subsector Otomotive and Component listed in Indonesia Stock Exchange Period 2011-2015). Accounting Journal. 3 (2). Juli. Serang Raya University.
- HARAHAP, S. S., (2007). Analysis Critics of Financial Statement. Print Twelve. First Edition. Jakarta: PT Raja Grafindo Persada.
- Hery., (2013). Intermediate Financial Accounting. Print First. Yogyakarta: CAPS (Center of Academic Publishing Service).
- KARTAHADI, H., et.al., (2016). Financial Accounting base on SAK base IFRS. First book. Second Edition. Jakarta: Indonesia Accountant Associates.
- MANGUNSONG, S., (2002). Role of Tax Planning In Payment of Tax Income Efficiency. Accounting Journal. Vol. 2. No.1.
- SUANDY, E., (2001). Tax Planning. Jakarta: Salemba Empat.
- SUBRAMANYAM, K.R & WILD J., (2010). Analysis of Financial Statements. Tenth Edition. Jakarta: Salemba Empat.
- ZAIN, M., (2008). Tax Management. Jakarta: Salemba Empat.
- https://tanyapajak1.wordpress.com/2012/10/31/tax-planning-perencanaan-pajak/(Data Accessed :01 December 2018).
- https://taxconsultant-aaa.com/tax-%20planning.html (Data Accessed: 01 December 2018)
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | April 30, 2019 |
| Published in Issue | Year 2019 Volume: 6 Issue: 2 |
