Prasetyo, Denny Fahrizal (2021) Pengaruh Insentif Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Masa Pandemi. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to determine the effect of tax incentives and the quality of tax services on taxpayer compliance during a pandemic. This research is based on planned behavior theory. This theory is able to explain the relationship between the independent variable and the dependent variable. The dependent variable used in this study is taxpayer compliance. While the independent variables used in this study are tax incentives and the quality of tax services. The data analysis technique used in this study is multiple regression and the sample was selected by purposive sampling method with the following criteria: (1) Individual and SME Taxpayers, (2) Taxpayers have NPWP and (3) Taxpayers who are domiciled in the city of Surabaya. The results of this study indicate that tax incentives and tax service quality have a significant effect on taxpayer compliance. Keywords: Tax Incentive, Quality of Tax Services, Taxpayers Compliance, Independent Taxpayers
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DENNY FAHRIZAL PRASETYO |
| Date Deposited: | 23 Aug 2021 03:40 |
| Last Modified: | 23 Aug 2021 03:40 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7707 |
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