Year 2019, Volume 6, Issue 2, Pages 151 - 162 2019-04-30

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
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

Han TONO [1]

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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.

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.

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Primary Language en
Subjects Social
Journal Section Articles
Authors

Orcid: 0000-0003-0690-2219
Author: Han TONO
Country: Indonesia


Bibtex @research article { jlecon571224, journal = {Journal of Life Economics}, issn = {}, eissn = {2148-4139}, address = {RATING ACADEMY}, year = {2019}, volume = {6}, pages = {151 - 162}, doi = {10.15637/jlecon.6.010}, title = {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}, key = {cite}, author = {TONO, Han} }
APA TONO, H . (2019). 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. Journal of Life Economics, 6 (2), 151-162. DOI: 10.15637/jlecon.6.010
MLA TONO, H . "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". Journal of Life Economics 6 (2019): 151-162 <http://dergipark.org.tr/jlecon/issue/45495/571224>
Chicago TONO, H . "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". Journal of Life Economics 6 (2019): 151-162
RIS TY - JOUR T1 - 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 AU - Han TONO Y1 - 2019 PY - 2019 N1 - doi: 10.15637/jlecon.6.010 DO - 10.15637/jlecon.6.010 T2 - Journal of Life Economics JF - Journal JO - JOR SP - 151 EP - 162 VL - 6 IS - 2 SN - -2148-4139 M3 - doi: 10.15637/jlecon.6.010 UR - https://doi.org/10.15637/jlecon.6.010 Y2 - 2019 ER -
EndNote %0 Journal of Life Economics 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 %A Han TONO %T 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 %D 2019 %J Journal of Life Economics %P -2148-4139 %V 6 %N 2 %R doi: 10.15637/jlecon.6.010 %U 10.15637/jlecon.6.010
ISNAD TONO, Han . "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". Journal of Life Economics 6 / 2 (April 2019): 151-162. https://doi.org/10.15637/jlecon.6.010