Real estate tax planning
181453295
THE EFFECT OF TAX PLANNING, EQUITY AND OPERATION CASH FLOW TOWARDS THE EFFORT OF COMPRESSING INCOME TAX BURDEN IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN STOCK EXCHANGE PERIOD 2012 2015
The purpose of this research is to prove and analyze the effect of tax planning, equity and cash flow towards the effort of compressing income tax burden in property and real estate companies listed in Stock exchange in period 2012 2015. The population in this research including all property and real estate companies. Sample is taken using purposive sampling technique with the amount of 32 companies. The data used in this research is secondary data, by gathering neccessary information from IDX such as financial report year 2012 2015. The method used to analyze the relationship between independent variable and dependent variable is double regression method and assumption method. The result shows that simultaneously, variable independent variable; tax planning, equity and operation cash flow towards the effort in compressing income tax burden. Partial result, variable of tax planning, equity and operation cash flow towards the effort in compressing income tax.
Journal of Life Economics
Hannah Tono
169560140
Fang Di Chan Qi Ye Zeng Zhi Shui Na Shui Chou Hua Si Lu Tan Jiu Research on the Thoughts of Value Added Tax Planning of Real Estate Enterprises
199345101
PENGARUH TAX PLANNING, CORPORATE GOVERNANCE DAN DEFFERED TAX EXPENSES TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERCATAT DI BEI TAHUN 2013 2017
The research objectives are 1) To know the effect of tax planning, corporate governance and deffered tax expenses simultaneously to earning management. 2) To know the effect of tax planning on earning management. 3) Is there any influence of corporate governance on earning management. 4) Is there any effect of deffered tax expenses on earning management. This type of research is quantitative with descriptive approach. Data collection method used in this research is documentation method. While the technique of data analysis and Hypothesis Testing using classical assumption testing, multiple regression analysis, partial test, simultaneous test, and Coefficient of Determination. The research results prove that there is influence of tax planning, corporate governance and deffered tax expenses simultaneously to earnings management evidenced from result of simultaneous test test obtained probability sig value equal to 0,001 smaller than value a that is equal to 0,05. The effect of tax planning on earning management is evidenced from the partial tax planning results on earning management obtained probability sig value of 0.012 which is smaller than a value of 0.05. There is influence of corporate governance to earnings management evidenced from result of partial examination of corporate governance to earnings management got probability sig value equal to 0,002 smaller than value a that is equal to 0,05. There is no effect of deffered tax expenses on earning management evidenced from the partial test results deffered tax expenses to earnings management probability obtained sig value of 0.859 greater than the value of a is 0.05. Keywords: Tax Planning, Corporate Governance, Deffered Tax Expenses, Earning Management
Marifatul Afifah Ibnu Muttaqin
169020629
Property Tax Planning based on the Perspective of Real Estate Owner
The real estate industry plays an important role in the development of the national economy. It is also an important source of fiscal revenue and a key area of tax inspection. With the increasing of the whole industry, the real estate development enterprises are very necessary to carry out tax planning. Based on the significance of the tax planning of real estate development enterprises, this paper studies the specific tax planning strategies of real estate development enterprises at different stages, and then summarizes the problems existing in the tax planning of real estate industry in China and puts forward some suggestions: This paper argues that real estate development enterprises should Planning awareness, training tax planning professionals, strengthen tax planning risk management and other aspects to enhance the practical effect of tax planning in the enterprise.
Shu-Yun Peng
168773488
Qi Ye Bu Dong Chan Chu Zhi De Tu Di Zeng Zhi Shui Na Shui Chou Hua Research on the Tax Planning of Land VAT to the Real Estate Disposal in Enterprises
Quan Guo Shi Xing "Ying Gai Zeng "Dao Zhi Di Fang Cai Zheng Shou Ru Chi Jin ,Di Fang Shui Zheng Guan Yue Lai Yue Yan Ge ,Bu Dong Chan Chu Zhi Zhong Da Liang Ye Wu Bei Shui Wu Ren Ding Wei "Guo You Fang Di Chan Zhuan Rang "Er Zheng Shou Tu Di Zeng Zhi Shui Wei Ci ,Jie He Xian Xing Tu Di Zeng Zhi Shui Fa Gui Zheng Ce Gui Ding ,Chan Ming Liao Bu Dong Chan Chu Zhi Gua Yong De Tu Di Zeng Zhi Shui Zheng Ce ,Tan Tao Liao Bu Dong Chan Chu Zhi Ye Wu De Tu Di Zeng Zhi Shui Chou Hua Ji Zhu Yao Ling ,Bing Ju Li Fen Xi Liao You Xiao Yun Yong Xian Xing Shui Shou Fa Gui Yu Zheng Ce Chai Yi Kai Zhan Tu Di Zeng Zhi Shui Chou Hua De Xian Zhu Xiao Guo The national trial of "business tax reform levy VAT" led to tight local financial revenue, so that the local tax collection and management is more stringent. Most of the real estate disposal was tax identified as "state owned real estate transfer" business, thus levying land value added tax. Therefore, combined with the current land value increment tax regulations and policies, the policy of land value increment tax applicable to the real estate disposal is expounded, the technical essentials of the land value increment taxation of the real estate disposal business are discussed, and examples are given to analyze the effective application of the current tax regulations and policies to carry out the land The significant effect of VAT planning.
211794315
Research on the Tax Planning of Land VAT to the Real Estate Disposal in Enterprises
Quan Guo Shi Xing "Ying Gai Zeng "Dao Zhi Di Fang Cai Zheng Shou Ru Chi Jin ,Di Fang Shui Zheng Guan Yue Lai Yue Yan Ge ,Bu Dong Chan Chu Zhi Zhong Da Liang Ye Wu Bei Shui Wu Ren Ding Wei "Guo You Fang Di Chan Zhuan Rang "Er Zheng Shou Tu Di Zeng Zhi Shui Wei Ci ,Jie He Xian Xing Tu Di Zeng Zhi Shui Fa Gui Zheng Ce Gui Ding ,Chan Ming Liao Bu Dong Chan Chu Zhi Gua Yong De Tu Di Zeng Zhi Shui Zheng Ce ,Tan Tao Liao Bu Dong Chan Chu Zhi Ye Wu De Tu Di Zeng Zhi Shui Chou Hua Ji Zhu Yao Ling ,Bing Ju Li Fen Xi Liao You Xiao Yun Yong Xian Xing Shui Shou Fa Gui Yu Zheng Ce Chai Yi Kai Zhan Tu Di Zeng Zhi Shui Chou Hua De Xian Zhu Xiao Guo The national trial of "business tax reform levy VAT" led to tight local financial revenue, so that the local tax collection and management is more stringent. Most of the real estate disposal was tax identified as "state owned real estate transfer" business, thus levying land value added tax. Therefore, combined with the current land value increment tax regulations and policies, the policy of land value increment tax applicable to the real estate disposal is expounded, the technical essentials of the land value increment taxation of the real estate disposal business are discussed, and examples are given to analyze the effective application of the current tax regulations and policies to carry out the land The significant effect of VAT planning.
Zhang Xue Yi
167570315
Tax Planning Analysis on the Transfer of Real Estate Enterprises
The real estate industry is the largest industry in the economic development of our country,also is the main source of the central and local government revenue.But with the increase of quantity and amount for real estate transactions,real estate transaction tax problem is becoming more and more worth related concerns.At the time of transfer of real estate enterprises,involving a variety of different categories of taxes,such as business tax,urban construction maintenance,educational expenses to add,deed tax,stamp tax,land value added tax,the tax cost in the total investment and the proportion of high and fords the tax amount big,long operation period,capital foot print,if they don't consider these heavy tax burden,is bound to affect the development of the enterprise in the future,so the enterprise can be in the premise of legal,make full use of all kinds of preferential policies for tax planning,in order to reduce the transfer of real estate tax cost,reduce the tax burden,improve the economic benefit,realize the goal of enterprise business activities,the profit maximization.
HU Shao-y
166611421
Back from the Abyss: Real Estate Tax Planning from the Bottom Up (Slides)
Steven M Friedman
55069617
Research on Tax Planning of Anhui MH Real Estate Enterprise
The purpose of this research is to explore methods to avoid tax reasonably of the Anhui MH real estate enterprises. In order to explore the effective methods of tax planning for real estate industry, based on the analysis of the current situation of tax planning of Anhui MH real estate enterprise, this article focuses on the planning of business tax, land value added tax and enterprise income tax.
Zhao Wen
207825868
The Influence of the Tax Charges, Tax Defered and Planning, Againt Earnings Management (Case Studies to the Property and Real Estate Listed at the Indonesian Stock Exchange 2016 2018 period)
This research aims to review the influence of the independent variable that is the tax charges and deferred tax planning in partial and simultaneous against earnings management.Profit management is an effort he played or performed by the management to raise or lower the reported profit from the unit became his responsibility who have no ties to increase or decrease a company profitability for the long term.Profit management has aimed to improve accounting profit but not a taxable, then the management of net profit was going to cause temporary differences that will produce higher. deferred tax burdenResearched used is property and real estate company registered in indonesia stock exchange 2016 2018 period. The sample used in this research as many as 24 companies were chosen in purposive sampling methods.The analysis used is a regression analysis data panel using Eviews version 9.The selected were common effect being with the f test and the t test, with the significance of 5% Based on the results of the f note that the tax charges tax simultaneously tangguhan and planning will not affect its management.Based on the resultsofthetavariableloadtangguhaninfluencesmanagementprofittax.Adjustedr2 shows that in this study all the independent variable to contribute as much as 16% dependent variable.
KnE Social Sciences
Luqman Hakim G A Pratama