Pengaruh Konservatisme Akuntansi Dan Tax Planning Terhadap Indikasi Timbulnya Sengketa Pajak Penghasilan
Keywords:
Accounting Conservatism, Income Tax Dispute, Tax PlanningAbstract
This study aims to determine the effect of accounting conservatism and Tax Planning on indications of income tax disputes in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange 2015 – 2020. This study uses quantitative methods. The type of data used is secondary. Data collection techniques used are documentation, literature study, and online research. The population in this study were 75 manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange in 2015-2020. The number of samples in this study were 9 companies obtained by using Purposive Sampling method based on predetermined criteria. The data analysis technique used is descriptive statistical test, classical assumption test, multiple linear regression test, and hypothesis testing t test to see the effect partially. The results of this study indicate that accounting conservatism and Tax Planning simultaneously affect the indications of income tax disputes. Accounting conservatism has no significant effect on indications of tax disputes. And Tax Planning has a significant effect on indications of income tax disputes.
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