Research Article
Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320802, author={Abdurrahman Nazhif and Dewi Pudji Rahayu and Ilham Jamaludin and Jihan Wasilah and Resti Sintya Sari}, title={Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={motivation loopholes corporate social responsibility tax planning}, doi={10.4108/eai.10-8-2022.2320802} }- Abdurrahman Nazhif
Dewi Pudji Rahayu
Ilham Jamaludin
Jihan Wasilah
Resti Sintya Sari
Year: 2022
Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320802
Abstract
This study aims to determine the perception of tax consultants regarding motivation (X1), Loopholes (X2), and CSR (X3) on the desire to do Tax Planning (Y). The population in this study are employees of PT Pratama Indomitra Consultant. The sample used as respondents are 60 employees of PT Pratama Indomitra Consultant. The results of this study indicate that motivation has a t-count significance value of 3.961 > the t-table value is 2.003, and Loopholes have a t-count significance value of 2.006 > the t-table value is 2.003, and CSR has a t-count significance value of 0.762 < t-table value of 2.003. Tax Planning has a significance value of 0.000 <0.05. Furthermore, it has an Adjusted R Square value of 0.430 or 43%, while the remaining 57% is influenced by other variables or variables not examined in this study.
