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All Journal International Journal of Business Economics (IJBE)
Edisah Putra Nainggolan
Universitas Muhammadiyah Sumatra Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Community Tax Compliance During the Covid 19 Pandemic In Medan: Export Study Edisah Putra Nainggolan
International Journal of Business Economics (IJBE) Vol 4, No 1 (2022): SEPT 2022 - FEB 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v4i1.11958

Abstract

This study aims to see how the people of Medan complied during the Covid-19 pandemic in fulfilling their tax obligations. In terms of tax compliance, the author assesses the aspect of awareness and also the services provided by the Medan City Government. This study took samples from the Medan Tax Office with a total sample of 100 people. By using the Multiple Linear Regression data analysis technique. The results of the study found that taxpayer awareness has an effect on tax compliance and services affect tax compliance. Simultaneous testing produces awareness results and also services have a simultaneous effect on compliance with paying taxes during the covid 19 pandemic in the city of Medan.
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