Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Jurnal Akuntansi
Gabrielle Merry Yobelia Yobelia
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2651

Abstract

The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Co-Authors Septian Bayu Kristanto