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Abstract
This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.
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References
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- Agung Nugroho, 2005. Strategi Jitu memilih Metode statistic Penelitian dengan
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- Chairiri, A., & Ghazali, I. 2007. Teori Akuntansi. Semarang: Badan Penerbit UNDIP.
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- Gordon dan Henry, 2005. Hubungan manajemen laba dengan RTP (Related Party Transaction. Journal Akuntansi Ekonomi
- Gramlich, J. D. Limpaphyom, P. & Ghon Rhee, 2004. Taxes, Keiretsu Affiliation, and Income Shifting. Journal of Accounting and Economics, Vol.37, no.2, hal.203-228.
- Jung, K., Kim, B., & Kim, B. 2009. Tax motivated income shifting and Korean business groups. Journal of Business Finance & Accounting
- Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS21. Semarang: Badan Penerbit Universitas Diponogoro.
- Pohan, Chairil Anwar. 2013. Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Gramedia Pustaka Utama. Jakarta.
- Winda,Vabriani. 2016. Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak. (skripsi) Semarang. Universitas Diponegoro
- Zain, Mohammad, 2005. Manajemen Perpajakan, Salemba Empat, Jakarta.
- Zulma, G.W.M.2016. Pengaruh Kompensasi Mterhadap Penghindaran Pajak yang dimoderasi Kepemilikan Keluarga.(Tesis) Universitas Indonesia. Jakartahttp://www.bppk.kemenkeu.go.id/berita-pajak/12261-transaksi-hubungan-istimewa.
References
Ajija, Shochrul Rohmatul, Dyah W Sari, Rahmat H. Setianto, Martha R. Primanti.2011. Cara Cerdas Menguasai Eviews. Jakarta: Salemba Empat.
Agung Nugroho, 2005. Strategi Jitu memilih Metode statistic Penelitian dengan
Avi –Yohan,Reuven S., 2008 Corporation Social Responsibility and Strategic Tax Behavior. (14 November 2006). University of Michigan Law and Economic Working Paper. (online) (Diakses 29 September 2016) Tersedia di World Wide Web. http://law.bepress.com.
B. Siswanto Sastrohadiwiryo, DR, 2003, Manajemen Tenaga Kerja Indonesia, edisi 2, PT. Bumu Aksara, Jakarta
Beuselinck C., Deloof M., 2014, Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?, International Journal of Accounting, 49, pp. 27-52
Bernard, Andrew, Bradford Jensen, and Peter Schott. 2006. Transfer Pricing by U.S.-based Multinational Firms. NNER, Working Paper 12493
Chairiri, A., & Ghazali, I. 2007. Teori Akuntansi. Semarang: Badan Penerbit UNDIP.
Cloyd, B., J. Pratt, and T. Stock. 1996. The Use of financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms. Journal of Accounting Research 34 (Spring): 23-43
Desriana,D, 2012,Transfer Pricing. Makalah (online) (Diakses 27 September 2016) Tersedia World Wide Web. http://desr1ana.blogspot.com
Emmy Simanjutak, 1997. Seri hukum dagang; Perusahaan Kelompok (group compny/concern). Jogyakarta : Universitas Gajah Mada. Hal.5.
Erly Suandy, 2006. Perencanaan Pajak, Jakarta: Salemba Empat
Gordon dan Henry, 2005. Hubungan manajemen laba dengan RTP (Related Party Transaction. Journal Akuntansi Ekonomi
Gramlich, J. D. Limpaphyom, P. & Ghon Rhee, 2004. Taxes, Keiretsu Affiliation, and Income Shifting. Journal of Accounting and Economics, Vol.37, no.2, hal.203-228.
Jung, K., Kim, B., & Kim, B. 2009. Tax motivated income shifting and Korean business groups. Journal of Business Finance & Accounting
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS21. Semarang: Badan Penerbit Universitas Diponogoro.
Pohan, Chairil Anwar. 2013. Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Gramedia Pustaka Utama. Jakarta.
Winda,Vabriani. 2016. Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak. (skripsi) Semarang. Universitas Diponegoro
Zain, Mohammad, 2005. Manajemen Perpajakan, Salemba Empat, Jakarta.
Zulma, G.W.M.2016. Pengaruh Kompensasi Mterhadap Penghindaran Pajak yang dimoderasi Kepemilikan Keluarga.(Tesis) Universitas Indonesia. Jakartahttp://www.bppk.kemenkeu.go.id/berita-pajak/12261-transaksi-hubungan-istimewa.