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PENGARUH PEMBERIAN INSENTIF PAJAK DI TENGAH PANDEMI CORONA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) (Studi Kasus Pada KPP Malang Utara)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PEMBERIAN INSENTIF PAJAK DI TENGAH PANDEMI CORONA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) (Studi Kasus Pada KPP Malang Utara)
 
Creator Nuskha, Dhuratun
Diana, Nur
Sudaryanti, Dwiyani
 
Description This study aims to determine the effect of tax incentives in the midst of the corona pandemic on the level of compliance of individual taxpayers in tax returns (SPT) reporting. The research method used is quantitative correlational with simple linear regression method. Data collection in this study was carried out by distributing questionnaires in the form of google form to individual taxpayers registered at KPP Malang Utara. Sampling using the Slovin formula by means of purposive sampling. Purposive sampling is sampling that is carried out based on considerations in accordance with the purpose of the study. From the calculation of the Slovin formula, there were 100 respondents. The results showed that the tax incentive variable had a positive and significant effect on the taxpayer compliance variable. Keywords: Tax incentives, individual taxpayer compliance, SPT reporting
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10679
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10679/8414
 
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