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All Journal AKUNTABILITAS Journal of Economics, Business, & Accountancy Ventura Fokus Bisnis Binus Business Review Monex: Journal of Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Studi Manajemen dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Doktor Manajemen (JDM) Valid Jurnal Ilmiah Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Jurnal Akuntansi dan Keuangan Journal of Islamic Economics and Finance Jurnal Sosial dan Sains Jurnal Riset Akuntansi Soedirman Journal of Islamic Economics and Finance JIMEKA
Negina Kencono Putri
Universitas Jenderal Soedirman
Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Journal : Fokus Bisnis

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Tax Compliance During the Covid-19 Pandemic: A Literature Review Wiandini Sranti Palupi; Negina Kencono Putri
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 2 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i2.921

Abstract

The Covid-19 pandemic has influenced various sectors in Indonesia. The government provides economic stimulus policies, one of which is tax incentives. Several studies have been carried out but show the fact that the relationship between tax incentives and tax compliance has not yet produced an agreement. So that the researchers conducted a literature review to be more in-depth to find out how studies on the effect of tax incentives on tax compliance have been carried out. The results show that the effect of tax incentives on compliance has not yet produced conclusive findings. In general, more formal compliance proxies are used by Indonesian researchers, researchers from other countries are more likely to employ material compliance proxies. The use of primary data through questionnaires is becoming more dominant by researchers in Indonesia, while researchers from abroad use secondary data more. The research approaches used to discover greater tax compliance because of tax incentives are diverse.
Co-Authors - Mujayanah -, Agus Faturokhman -, Agus Sunarmo Adhelia Desi Prawestri Adi Wiratno Adi Wiratno, Adi Adlina Nindra Hapsari Agus Faturokhman Alfarisi, Ardhi Aristo Aristianingrum, Dwi Prisma Arofah, Triani Ascaryan Rafinda Ayub Pradipta Hadi Azhari, Hamdan Naufal Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Iriyanto D. Desiana Eko Suyono Elfrida Nadya Nathasya Eliada Herwiyanti Endang Suhendar Ertambang Nahartyo Faturokhman, Agus Feogeok, Sari Hadi, Ayub Pradipta Hamdan Naufal Azhari Irianing Suparlinah Irianto, Bambang Setyobudi Izhar Allessandria Mardini Kusuma, Poppy Dian Indira Laeli Budiarti Linda Nur Yunianti Mardini, Izhar Allessandria MIRANTHI, NAMIRA PUTRI NAJMUDDIN, MOHAMMAD ILHAM Novi Dirgantari Nugroho Budi Wirawan Nurjanah, Lailah Oman Rusmana Reyhan Yusuf Almer Rimbawan, Teguh Sari, Vina Maya Siti Maghfiroh Sulaiman, Syifa’ Ibnatu Suparlinah, Irianing Supriyadi Supriyadi Susilowati, Dewi Triani Arofah Uswatun Hasanah Wahyu Ningsih Wahyu Ningsih Wenny Febriyanti Wiandini Sranti Palupi Wirawan, Nugroho Budi Yanuar E. Restianto Yudha Aryo Sudibyo Zaidan, Naufal Ali Zaki Baridwan