Title: Attribution Theory: Strategy for implementing tax planning (case study at PT Bank X)

Authors: Vidya Agustinawati

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study aims to obtain empirical evidence about tax planning strategies at PT Bank X (Persero) Tbk by applying attribution theory more deeply regarding tax issues which are the right and obligation to pay and report, but companies and entrepreneurs assume that paying taxes will reduce their assets. This study was conducted using a survey method by conducting direct and indirect interviews. The results of the study show that Attribution Theory is applied to better understand the strategies carried out by the Bank where it explains how employee behavior in responding to external (situational) and internal conditions. Researchers gained an understanding that the internal cause was an increase in NPL so that the Bank utilized facilities that could still be used for the company's needs and benefits in achieving the profits and liquidity they expected. Then there was a tax policy that was too burdensome for Taxpayers from the amount of the tax rate.

Keywords: Attribution, Tax Planning Strategy

Sources: http://repository.unair.ac.id/81777/