Buku akuntansi perpajakan pdf

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The objective of this research is to prove the factors that assumed influence book -tax different significantly or not.

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The different kind of income is namely book-tax differrent(BTD),its proxy for tax avoidance. There are two kind of income for tax,first is income before tax which its calculation base on generally accepted accounting principles,second is income tax which calculation base on rule of statutory,however income tax can not be known directly therefore was is need estimated number for its proxy.

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The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation.Tax avoidance is part of tax planning wihtout conflict with tax rule,meanwhile tax evasion is tax planning that to conflict with tax rule.