ZENITH International Journal of Multidisciplinary Research
  • Year: 2013
  • Volume: 3
  • Issue: 8

Individual behaviorial analysis on tax planning (A study at hotel in Malang and Batu city)

  • Author:
  • SE. Ayu Fury Puspita, Bambang Subroto, Zaki Baridwan
  • Total Page Count: 13
  • Page Number: 1 to 13

Faculty of Economics and Business, University of Brawijaya, Malang, East Java Province, Indonesia

Online published on 11 April, 2014.

Abstract

This study examines the behavior of corporateemployees on tax planning practices. The sample of the research is 136 employees of the accounting and corporate finance in Malang and BatuCity hotel listed in Malang and Batu City Hotel Association determined by stratified random sampling. The data was collected through survey methods.The hypothesis is tested using Partial Least Square (PLS) analysis with the help of SmartPLS program. The result of the study shows the empirical evidence that learning affects tax planning. Motivation does not affect tax planning.

Keywords

Motivation, learning, tax planning, behavior