Pengaruh Kompleksitas Usaha dan Ukuran Usaha terhadap Tingkat Perencanaan Pajak

Laurance, Dwi Elga (2018) Pengaruh Kompleksitas Usaha dan Ukuran Usaha terhadap Tingkat Perencanaan Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The purpose of this research is to see the influence of the Business Complexity andthe Size of Business toward Tax Planning Level. The population of this study are the whole goods and services company in Palembang. Sample determination in this study is using nonprobability sampling technique with sampling convenience method. This study has 100 company in total of samples. This research will be tested by using multiple regression analysis with SPSS Statistic 20 program. The result will shows that the first hypothesis (H1) which states the influence of business complexity towards tax planning level is accepted. The second hypothesis (H2) which states the influence of business size towards tax planning level is not accepted. Keywords: Business Complexity, Size of Business, Tax Planning Level.

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