Pengaruh Loopholes, Administrasi Perpajakan, Kebijakan Perpajakan, Pemahaman Undang-Undang Perpajakan dan Moral Wajib Pajak terhadap Perencanaan Pajak (Tax Planning)

Abstract

The study aims to assess and analyze the effect of loopholes, the tax administration, the tax policies, the tax regulation comprehension and the taxpayer moral on tax planning. The sample used in this research is 70 individual taxpayers in Serang city.The study used primary data by distributing questionnaires. Statistical Product and Service Solution (SPSS) version 26 was used to analyze the research purpose, which consists are descriptive statistics to hypothesis tested.The result of this study indicates that partially the taxpayer moral variable has a significant effect on tax planning on individual taxpayers in Serang City. Meanwhile, partially the variable of loopholes, the tax administration, the tax policies dan the tax regulation comprehension have no significant effect on tax planning on individual taxpayers in Serang City.