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Usadha, I Dewa Nyoman
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Pengaruh Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Di Kabupaten Badung Merta, I Ketut; Usadha, I Dewa Nyoman
Jurnal Metaverse ADPERTISI Vol. 2 No. 1 (2023): Januari 2023
Publisher : Aliansi Dosen Perguruan Tinggi Swasta Indonesia (Adpertisi)

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Abstract

This research takes the object of the Badung Regency Revenue Agency with the variables Tax incentives and taxpayer compliance, the aim is to determine the effect of giving tax incentives during the Covid-19 pandemic on taxpayer compliance in Badung Regency. Qualitative research methodology with a questionnaire, population and sample of 100 respondents. Hypothesis: There is a level of influence from the variable giving tax incentives caused by the presence of Covid-19 on a taxpayer compliance. The results of the research on the tax incentive variable simultaneously have a "significant" effect on taxpayer compliance. The "positive and significant" tax incentive variable partially to the "Tax Incentive" taxpayer compliance variable has a "quite strong" correlation to "taxpayer compliance, and "taxpayer compliance" has a "strong enough" correlation to tax incentives. With the determination of tax incentives on taxpayer compliance in Badung Regency.
Co-Authors Adnyani, I Gusti Ayu Putu Widhi Chahya Andari, Ni Luh Indah Anjani, Ni Ketut Mei Baskara, Gede Angga Putra Dwyanthara, I Kade Tirtha Yoga Elsyia, Ni Luh Putu Intan Emylia, Defby I Nyoman Suparta Jaenab, Jaenab Janendra, Putu Rana Kurniati, Ni Luh Gede Nia Laksmana, Komang Agus Rudi Indra Merta, I Ketut Nadiyasa, I Putu Olivia, Cici Perdana, I Gede Putra Sucandrawati, Ni Luh Ketut Ayu Sudha Sudha Sucandrawati, NLK. Ayu Supriadi, Mardiki Suryatningsih, Ni Putu