Widya Dharma Journal of Business
Vol. 2 No. 01 (2023): APRIL 2023

PANDEMIC COVID-19: DAMPAK TERHADAP KEPATUHAN WAJIB PAJAK

Sulistyowatie, Syska Lady (Unknown)
Amelia, Rizky Windar (Unknown)
Pratomo, Sigit Adhi (Unknown)



Article Info

Publish Date
15 Jun 2023

Abstract

The application of the self-assessment system in Indonesia is very influential on tax revenue, this happens not because taxpayers are not willing to pay their taxes but they do not have knowledge of how to calculate, pay and report their taxes. The Covid-19 pandemic that occurred has affected the economy in Indonesia which has an impact on tax revenues in 2020. This qualitative research analyzes how the impact of the Covid-19 pandemic has on taxpayer compliance. Interviews were conducted on 27 taxpayers who had good knowledge about taxes and the remaining 8 other taxpayers had minimal tax knowledge. The results of the interviews are used as statements as research data. Keywords: Tax religiosity, Tax morale, Tax knowledge, Tax sanctions, and Tax service

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Journal Info

Abbrev

wijob

Publisher

Subject

Economics, Econometrics & Finance Environmental Science

Description

FOCUS AND SCOPE Widya Dharma Journal of Business invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics ...