RAHMAD FAUZI (2022) PENGARUH INSENTIF PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI COVID-19. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

This study aims to determine the effect of tax incentives, tax rates and tax sanctions on individual taxpayer compliance during the COVID-19 pandemic. This test uses Individual Taxpayer Compliance as the dependent variable, and Tax Incentives, Tax Rates and Tax Sanctions as independent variables. The sample used in this study is an individual taxpayer who gets tax incentives and is domiciled in Mandailing Natal district or registered at KP2KP Panyabungan. This research uses purposive sampling method. The type of data used in this study is primary data. Based on the process of distributing questionnaires, a sample of 110 respondents was obtained. Hypothesis testing in this study uses multiple linear regression, as well as path analysis using the SPSS Version 22 application. The results show that tax incentives, tax rates and tax sanctions jointly affect individual taxpayer compliance. Partial tax incentives have no effect on taxpayer compliance. While the variable tax rates and tax sanctions have a positive effect on taxpayer compliance.

Dosen Pembimbing:	AFRIZAL TAHAR, S.E., S.H., M.ACC., CA., AKT | NIDN0515046901
Item Type:	Thesis (S1)
Uncontrolled Keywords:	TAXPAYER COMPLIANCE, TAX INCENTIVES, TAX RATES, TAX SANCTIONS
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	M. Erdiansyah
Date Deposited:	07 Sep 2022 02:42
Last Modified:	07 Sep 2022 02:42
URI:	https://etd.umy.ac.id/id/eprint/33939

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