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ABSTRAKDi era globalisasi ini persaingan bisnis semakin ketat. Tiap perusahaan akan berusaha sebaik mungkin untuk tetap bertahan dalam bisnis. Agar tetap bisa bertahan (survive) tiap perusahaan memiliki strategi bisnis yang berbeda. Oleh karena itu penulis ingin mengetahui apakah strategi bisnis perusahaan seperti yang dijelaskan dalam tipologi Miles dan Snow (1978), mempengaruhi tingkat/kadar penghindaran pajaknya. Kesimpulannya, tidak terdapat perbedaan besarnya
aktivitas dalam menghindari pajak, baik itu menggunakan strategi bisnis yang fokus kepada minimalisasi biaya maupun strategi bisnis yang fokus kepada inovasi produk. Hal ini menunjukkan bahwa penentuan dalam penerapan strategi bisnis untuk menggunakan pola yang jelas antara strategi bisnis yang fokus pada biaya dan strategi bisnis yang fokus pada inovasi produk masih belum konsisten,
sehingga tidak bisa dilihat dengan jelas perbedaan aktivitas dalam menghindari pajak.
ABSTRAKIn this globalization era, business competition is getting tougher. Each company will do the best to survive in business world. In order to survive, each company has different business strategies. Therefore, the authors wanted to find out whether the company's business strategy as described in the typology of Miles and Snow (1978), affects the degree/level of tax avoidance. In conclusion, there are no
significant differences of tax avoidance activity; whether it uses a business strategy that focuses on cost minimization or business strategies that focus on product innovation. This indicates that the determination of the application of business strategy in using a clear pattern between business strategy that focused on cost and business strategies that focus on product innovation is still not mconsistent, hence differences in tax avoidance activities can not be seen clearly., In this globalization era, business competition is getting tougher. Each company
will do the best to survive in business world. In order to survive, each company
has different business strategies. Therefore, the authors wanted to find out
whether the company's business strategy as described in the typology of Miles and
Snow (1978), affects the degree/level of tax avoidance. In conclusion, there are no
significant differences of tax avoidance activity; whether it uses a business
strategy that focuses on cost minimization or business strategies that focus on
product innovation. This indicates that the determination of the application of
business strategy in using a clear pattern between business strategy that focused
on cost and business strategies that focus on product innovation is still not
consistent, hence differences in tax avoidance activities can not be seen clearly.]