Persepsi Akuntan Manajemen terhadap Penerapan Tax Planning - Septiano, Renil; Sari, Nila (El-Barka, 2019)
Abstract: Tax planning is a means of fulfilling tax obligations well but the amount of tax paid can be reduced as low as possible to obtain the expected profit and liquidity. This study aims to see the effect of management accountants' perceptions on the implementation of tax planning. The type of research used is quantitative, using primary data. The population of the research was in Food Distributor companies in the Padang City. Respondents who were taken were employees who served as part of accounting staff, management and financial staff companies who worked at the Food Distributor Padang City. Selection of samples was selected using the Convenience sampling method with 30 respondents. Technical data analysis using simple regression analysis. The test results show that the perception variables of management accountants with a significant value of 0,000 < 0,05. Based on the test results it was found that the perception of management accountants has an effect on the implementation of tax planning Ø§Ù„Ù…Ù„Ø®Øµ: ÙŠØ¹Ø¯ Ø§Ù„ØªØ®Ø·ÙŠØ· Ø§Ù„Ø¶Ø±ÙŠØ¨ÙŠ ÙˆØ³ÙŠÙ„Ø© Ù„Ù„ÙˆÙØ§Ø¡ Ø¨ÙˆØ§Ø¬Ø¨Ø© Ø§Ù„Ø¶Ø±ÙŠØ¨ÙŠØ© Ø¨Ø´ÙƒÙ„ ØµØÙŠØ ÙˆÙ„ÙƒÙ† ÙŠÙ…ÙƒÙ† ØªÙ‚Ù„ÙŠÙ„ Ù…Ù‚Ø¯Ø§Ø± Ø§Ù„Ø¶Ø±ÙŠØ¨Ø© Ø§Ù„Ù…Ø¯ÙÙˆØ¹Ø© Ø¥Ù„Ù‰ Ø£Ø¯Ù†Ù‰ Ù…Ø³ØªÙˆÙ‰ Ù„Ø£Ø¬Ù„ Ø§Ù„ØØµÙˆÙ„ Ø¹Ù„Ù‰ Ø§Ù„Ø±Ø¨Ø ÙˆØ§Ù„Ø³ÙŠÙˆÙ„Ø© Ø§Ù„Ù…ØªÙˆÙ‚Ø¹ÙŠÙ†. ØªÙ‡Ø¯Ù Ù‡Ø°Ù‡ Ø§Ù„Ø¯Ø±Ø§Ø³Ø© Ø¥Ù„Ù‰ Ø¯Ø±Ø§Ø³Ø© ØªØ£Ø«ÙŠØ± ØªØµÙˆØ±Ø§Øª Ø§Ù„Ù…ØØ§Ø³Ø¨ÙŠÙ† Ø§Ù„Ø¥Ø¯Ø§Ø±ÙŠÙŠÙ† Ø¹Ù„Ù‰ ØªØ·Ø¨ÙŠÙ‚ Ø§Ù„ØªØ®Ø·ÙŠØ· Ø§Ù„Ø¶Ø±ÙŠØ¨ÙŠ. Ù†ÙˆØ¹ Ø§Ù„Ø¨ØØ« Ø§Ù„Ù…Ø³ØªØ®Ø¯Ù… ÙƒÙ…ÙŠØŒ Ø¨Ø§Ø³ØªØ®Ø¯Ø§Ù… Ø§Ù„Ø¨ÙŠØ§Ù†Ø§Øª Ø§Ù„Ø£ÙˆÙ„ÙŠØ©. Ø§Ù„Ø³ÙƒØ§Ù† Ø§Ù„Ø¨ØØ«ÙŠÙˆÙ† ÙÙŠ Ø´Ø±ÙƒØ§Øª ØªÙˆØ²ÙŠØ¹ Ø§Ù„Ù…ÙˆØ§Ø¯ Ø§Ù„ØºØ°Ø§Ø¦ÙŠØ© ÙÙŠ Ù…Ø¯ÙŠÙ†Ø© Ø¨Ø§Ø¯Ø§Ù†Ø¬ ØŒ ÙˆÙƒØ§Ù† Ø§Ù„Ù…Ø´Ø§Ø±ÙƒÙˆÙ† ÙÙŠ Ø§Ù„Ø§Ø³ØªØ¨ÙŠØ§Ù† Ù…Ù† Ø§Ù„Ù…ÙˆØ¸ÙÙŠÙ† Ø§Ù„Ø°ÙŠÙ† Ø¹Ù…Ù„ÙˆØ§ ÙÙŠ Ù…ÙˆØ¸ÙÙŠ Ø§Ù„Ù…ØØ§Ø³Ø¨Ø© ÙˆØ§Ù„Ø¥Ø¯Ø§Ø±Ø© ÙˆÙ…ÙˆØ¸ÙÙŠ ØªÙ…ÙˆÙŠÙ„ Ø§Ù„Ø´Ø±ÙƒØ© Ø§Ù„Ø°ÙŠÙ† Ø¹Ù…Ù„ÙˆØ§ ÙÙŠ Ø´Ø±ÙƒØ© ØªÙˆØ²ÙŠØ¹ Ø§Ù„Ù…ÙˆØ§Ø¯ Ø§Ù„ØºØ°Ø§Ø¦ÙŠØ© ÙÙŠ Ù…Ø¯ÙŠÙ†Ø© Ø¨Ø§Ø¯Ø§Ù†Øº. ØªÙ… Ø§Ø®ØªÙŠØ§Ø± Ø¹ÙŠÙ†Ø§Øª Ù…Ø®ØªØ§Ø±Ø© Ø¨Ø§Ø³ØªØ®Ø¯Ø§Ù… Ø·Ø±ÙŠÙ‚Ø© Ø£Ø®Ø° Ø¹ÙŠÙ†Ø§Øª Ø§Ù„Ø±Ø§ØØ© Ø£Ùˆ Ø£Ø®Ø° Ø¹ÙŠÙ†Ø§Øª Ø§Ù„Ù…Ù„Ø§Ø¦Ù…Ø© Ù…Ø¹ Ù…Ø¬Ù…ÙˆØ¹Ø© 30 Ù…Ù† Ø§Ù„Ù…Ø´Ø§Ø±ÙƒÙŠÙ†. ØªØÙ„ÙŠÙ„ Ø§Ù„Ø¨ÙŠØ§Ù†Ø§Øª Ø§Ù„ÙÙ†ÙŠØ© Ø¨Ø§Ø³ØªØ®Ø¯Ø§Ù… ØªØÙ„ÙŠÙ„ Ø§Ù„Ø§Ù†ØØ¯Ø§Ø± Ø§Ù„Ø¨Ø³ÙŠØ·. ØªØ¸Ù‡Ø± Ù†ØªØ§Ø¦Ø¬ Ø§Ù„Ø§Ø®ØªØ¨Ø§Ø± Ø£Ù† ØªØµÙˆØ± Ù…ØØ§Ø³Ø¨ÙŠ Ø§Ù„Ø¥Ø¯Ø§Ø±Ø© Ù…ØªØºÙŠØ± Ø¨Ù‚ÙŠÙ…Ø© ÙƒØ¨ÙŠØ±Ø© Ù…Ù† 0ØŒ000 <0.05. Ø¨Ù†Ø§Ø¡Ù‹ Ø¹Ù„Ù‰ Ù†ØªØ§Ø¦Ø¬ Ø§Ù„Ø§Ø®ØªØ¨Ø§Ø±ØŒ ØªØ¨ÙŠÙ† Ø£Ù† ØªØµÙˆØ± Ù…ØØ§Ø³Ø¨ÙŠ Ø§Ù„Ø¥Ø¯Ø§Ø±Ø© ÙŠØ¤Ø«Ø± Ø¹Ù„Ù‰ ØªØ·Ø¨ÙŠÙ‚ Ø§Ù„ØªØ®Ø·ÙŠØ· Ø§Ù„Ø¶Ø±ÙŠØ¨ÙŠ. Abstrak: Tax planning merupakan sarana dalam memenuhi kewajiban perpajakan dengan baik tetapi jumlah pajak yang dibayar dapat ditekan serendah mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh persepsi akuntan manajemen terhadap penerapan tax planning. Jenis penelitian yang digunakan bersifat kuantitatif, dengan menggunakan data primer. Populasi penelitian pada perusahaan Distributor Makanan di Kota Padang, Responden yang diambil adalah pegawai yang menjabat dibagian staff akuntasi, menejemen dan staff keuangan perusahaan yang bekerja pada perusahaan Distributor Makanan Kota Padang. Pemlihan sampel dipilih menggunakan metode Convenience sampling atau sampling kemudahan dengan jumlah 30 orang responden. Teknis analisis data menggunakan analisis regresi sederhana. Hasil pengujian menunjukkan bahwa variabel persepsi akuntan manajemen dengan nilai signifikan 0,000 < 0,05. Berdasarkan hasil pengujian didapat bahwa persepsi akuntan manajemen berpengaruh terhadap penerapan tax planning