existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore …, it is very crucial for companies to manage their tax payment as an effort tax efficiency by application of tax planning ….This research aims to know find applying of tax planning of income tax to make efficient of tax payment in PT. Perkebunan Sumatera …

, Independence of Account Representative and applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera Utara I … signifikan of income tax. By parsial, Independence of AR and also applying benchmarking did not signifikan have an effect on of … income tax. This matter differ from the hypothesis expressing its influence is significan. From result of hypothesis …

The aim to this research is to analyse the power of capital, labour, education and working experience for the bamboo …, Education, Working Experience and Labor while the remaining 27.6% are influencing factors outside the model. Based on the … simultaneous test using F-Statistic, there are 38,994 cases collectively proved that factors such as Capital, Education, Working …

. Education and Training is a way to develop human resources to achieve maximal performance. Function associate with the … of education and higher knowledge than the examine object. Auditor also expected to have an background education in … accordance with the field that will be examine. Therefore education and training of auditor (inspector) have an influence on the …

increase productivity of business units convection influenced by education and experience through the application of … direct and indirect rather than education and experience to increase business productivity through entrepreneurial behavior … entrepreneurial behavior of 0.1794. 2. Total Effect of: variable influence of education on productivity through entrepreneurial …