Attribution Theory: Strategy for carrying out tax planning (case study at PT Bank

Title: Attribution Theory: Strategy for carrying out tax planning (case study at PT Bank

Author: Vidya Agustinawati

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

Publisher: Universitas Airlangga

Abstract

This research aims to obtain empirical evidence about the tax planning strategy at PT Bank they. This research was conducted using a survey method by conducting direct and indirect interviews. The research results show that Attribution Theory is applied to better understand the strategies carried out by the Bank, which explains how employee behavior responds to external (situational) and internal circumstances. Researchers gained an understanding that the internal cause was an increase in NPLs so that the Bank utilized facilities that could still be utilized for the company's needs and profits in achieving the profits and liquidity they expected. Then there is a tax policy that is too burdensome for taxpayers in terms of the amount of the tax rate.

Keywords: Attribution, Tax Planning Strategy

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