E-JURNAL AKUNTANSI
Vol 32 No 12 (2022)

Insentif Pajak Covid-19, Kepatuhan Wajib Pajak, Omnibus Law Perpajakan dan Penerimaan Pajak

Sherli Nofriani (Fakultas Ekonomi Universitas Muhammadiyah Riau, Indonesia)
Adriyanti Agustina Putri (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia)
Mentari Dwi Aristi (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia)



Article Info

Publish Date
26 Dec 2022

Abstract

Indonesia's tax revenue in 2017-2021 has fluctuated so it is necessary to know the factors that affect tax revenue. The purpose of the study was to find out and analyze the effect of Covid-19 Tax Incentives, Taxpayer Compliance and Tax Omnibus Law on Tax Revenues at KPP Madya Pekanbaru 2020-2021. The methods of this thesis is a descriptive statistical analysis, data quality test, classical assumption test and hypothesis test. Independent Variables are Covid - 19 Tax Incentives, Taxpayer Compliance and Omnibus Law taxation while the Dependent Variables are Tax Revenues. The total population in this study is 1,296 corporate taxpayers using random sampling and eliminated using the slovin formula, obtained 93 sample respondents. The research is quantitative with cross-section primary data in the form of likert-scale questionnaires. The results showed that the Covid-19 Tax Incentive Variable, Taxpayer Compliance and Tax Omnibus Law had a positive effect on Tax Revenue at the Pekanbaru Intermediate KPP for 2020 - 2021. Keywords: Covid-19; Incentives; Obedience; Omnibus Law

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...