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This document analyzes factors that motivate company management to conduct tax planning in chemical companies registered with Disperindag Surabaya in 2010. It discusses tax planning, tax policy, tax law, and tax administration as potential motivating factors. The study uses a survey of 32 employees from finance or tax departments of medium and large chemical companies to analyze the factors through multiple linear regression. The conclusion is that tax policy and law are not motivating for tax planning, but

Author

Fernandus gultom

Language

EN