Jurnal Ekonomi dan Akuntansi
Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi

The THE EFFECT OF TAX INCENTIVES, TAX RATES AND TAX SANCTIONS ON TAX COMPLIANCE WITH TAX SERVICES IN THE COVID-19 PANDEMIC AS A MODERATION VARIABLE

Faiz, Ahmad (Unknown)

Article Info

Publish Date
31 Mar 2024

Abstract

In this study, the mixed method was used with a non-probability sampling technique - a purposive sample aimed at 200 respondents who are domiciled in the DKI Jakarta area and interviewing tax employee informants. In the results of this study found the results of the analysis in the form of tax incentives have a positive effect on tax compliance, tax rates have a positive effect on tax compliance, tax sanctions have a positive effect on tax compliance, tax incentives cannot strengthen the relationship between tax services and tax compliance, tax rates can strengthen service relationships taxes with tax compliance and tax sanctions can strengthen the relationship between tax services and tax compliance. The data is relevant from respondents who are aligned with the informants.

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Journal Info
Jurnal Ekonomi dan Akuntansi
Website

Abbrev

MIZANIA

Publisher

Universitas Nahdlatul Ulama Indonesia

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of Nahdlatul Ulama University Indonesia (UNUSIA), aimed at improving the quality of science and channeling the interest in sharing and disseminating knowledge about Economic Accounting ...