PENGARUH PEMAHAMAN KEBIJAKAN PERPAJAKAN, UNDANG-UNDANG PERPAJAKAN DAN ADMINISTRASI PERPAJAKAN TERHADAP PERENCANAAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BARAT

Abstract

This study aims to determine and empirically prove the influence of understanding tax policy, tax law, and tax administration on tax planning among corporate taxpayers at the Medan Barat Tax Office. The sampling technique used purposive sampling, determined from the population based on predetermined criteria, with a sample size of 100 active corporate taxpayers at the Medan Barat Tax Office. Data was obtained from the Medan Barat Tax Office from 2020 to 2024. The data collection technique used primary data by distributing questionnaires. The data analysis technique used was multiple linear regression and hypothesis testing using the t-test and F-test with a significance level of 5%. The t-test results indicate that Understanding of Tax Policy has a positive and significant effect on Tax Planning at the Medan Barat Tax Office, with a calculated t-value of 6.093 >= t-table 1.985 and a significance level of 0.00002 lebih <= 0.05. Tax Laws have a positive and significant effect on Tax Planning at the Medan Barat Tax Office with a t-value of 4.140 <= t-table 1.985 and a significance level of 0.00007 <= 0.05, Tax Administration has a positive and significant effect on Tax Planning at the Medan Barat Tax Office with a calculated t-value of 4.332 <= t- table 1.985 and a significance level of 0.00003 <= 0.05. Based on the results of the F test, it shows that Understanding of Tax Policy, Tax Law, and Tax Administration simultaneously have a significant effect on Tax Planning for Corporate Taxpayers at the Medan Barat Tax Office with a calculated F value of 77.617 >= F table 2.70 and a significance level of 0.000 <= 0.05.