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PENGARUH INSENTIF PERPAJAKAN AKIBAT COVID-19, PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN TAHUNAN (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH INSENTIF PERPAJAKAN AKIBAT COVID-19, PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN TAHUNAN (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA)
 
Creator Alfina, Zuli
Diana, Nur
 
Description This study aims to find out the effect of tax incentives due to covid-19, understanding taxation, taxpayer awareness of taxpayer compliance in delivering annual notices. This research is quantitative research with correlational research type to test research hypothesis. The samples in this study were determined through a simple random sampling technique of 100 respondents. The results of this study showed that from the hypothesis test partially tax incentives due to covid-19 positively and significantly affect the compliance of taxpayers in delivering annual notices, understanding taxation has a positive and significant effect on taxpayer compliance in delivering annual notices, taxpayer awareness positively and significantly affects taxpayer compliance in delivering annual notices.Keywords: Tax incentives due to covid-19, Understanding taxation, Taxpayer awareness, Taxpayer compliance in delivering annual notices
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-03-17
 
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/10556
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10556/8347
 
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