Strategi Penghematan Pajak Melalui Aspek Total Benchmarking Dan Penerapan kebijakan Akuntansi Pajak

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Aspek total benchmarking dalam menilai strategi penghematan pajak. Untuk mengetahui seberapa besar pengaruh kebijakan akuntansi pajak dalam menilai stategi penghematan pajak di Perusahaan Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah analisis deskriptif dan verifikatif. Metode analisis menggunakan metode analisis regresi linear berganda. Populasi dalam penelitian ini adalah 10 perusahaan sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia. selama 7 tahun (2010-2016). Sampel menggunakan metode purposive sampling dengan kriteria tertentu. Total sampel sebanyak 8 perusahaan (2010-2016). Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa (1) perubahan aspek total benchmarking memiliki efek positif yang signifikan pada strategi penghematan pajak di Perusahaan Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia, (2) perubahan Kebijakan akuntansi pajak memiliki efek positif yang signifikan terhadap strategi penghematan pajak di Perusahaan Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia

The purpose of this research is to know how much is the effect of benchmarking totalaspect in assesing the strategy of tax saving. To know how much is the effect of accounting policies tax in assesing the strategy of tax saving in the companies of the coal mining sector which are listed in Indonesia stock exchange. The methods which are used in this research are descriptive analysis and verivacation. Multiple linear regression analysis method is used in the methode of analysis. The population of this research instrument were 10 companies of the coal mining sector which are listed in Indonesia stock Exchange since 7 years ago (2010 � 2016). The sampe used purposive samping methode with some criteria. Total of sample 9 companies (2010 � 2016). Based on the result of hypothesis in this research show that (1) The adjustment of benchmarking total aspect has positive effect which significant with the strategy of tax saving in the companies of the coal mining sector which are listed in Indonesia stock exchange. (2) The adjustment Accounting policies tax has positive effect which significant with the strategy of tax in the companies of the coal mining sector which are listed in Indonesia Stock exchange.