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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

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 BEI YEAR 2012-2015