ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PERUSAHAAN MELAKUKAN TAX PLANNING (Studi Empiris Pada Wajib Pajak Yang Terdaftar Di KPP Madya Makassar)

The aimed of this research is to analized the factors that influence the company management for tax plannning pratical. The respondent of this research were employee at companies listed in KPP Madya Makassar. The data that used in this research was primary data and it was colected by questionnaires. The questionnaires that can be analized was 95 from 110 total distributed questionnaires.  The research conducted using quantitative methods and analysis techniques by using multiple linear regression. The result of this research indicated that tax policy, Tax administration, and tax rates  have significantly influence to liquifaction of the tax planning. Loopholes was not significantly influence to liquifaction of the tax planning. The result also showed that tax policy, tax administration, loopholes, and tax rates, together (simultaneously) influence to liquifaction of tax planning