Salsabila Viananda Arasy Febiyanti, . (2022) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI SELAMA MASA PANDEMI COVID-19. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
In achieving tax success, an active role for taxpayers is needed to comply with their tax obligations. This study aims to determine whether there is an influence from understanding taxation, taxpayer awareness, and taxes on individual taxpayer compliance during the covid-19 pandemic. This study uses a quantitative method with the sample being individual taxpayers who are registered at South Cikarang Pratama Tax Service Office and get tax incentives during the covid-19 pandemic. The sampling technique used is simple random sampling with a total sample of 125 respondents. The data was processed and tested using the Partial Least Square method with the SmartPLS 3.0 application. The results of this study indicate that understanding tax regulations significantly affects the compliance of individual taxpayers during the covid-19 pandemic. Meanwhile, taxpayers and tax incentives have no effect on individual taxpayer compliance during the covid-19 pandemic.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1810112204] [Pembimbing: Ratna Hindria Dyah Pita Sari] [Penguji 1: Khoirul Aswar] [Penguji 2: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | Taxpayer compliance, understanding of tax regulations, awareness of taxpayers, tax incentives |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Salsabila Viananda Arasy Febiyanti |
| Date Deposited: | 23 May 2022 02:18 |
| Last Modified: | 23 May 2022 02:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/16044 |
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