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

Yıl 2019, Cilt: 6 Sayı: 2, 151 - 162, 30.04.2019

Han Tono

https://doi.org/10.15637/jlecon.6.010

Öz

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.

Anahtar Kelimeler

tax planning, equity and operation cash flow, and effort of income tax burden.

Kaynakça

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