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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Andrew Jonathan Jaya
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences

 1 
The Influence of Tax Incentive Policies and Trust in the Government Due to the Impact of Covid-19 on the Compliance of Individual Taxpayers of UMKM at KPP Pratama Pangkalan Kerinci Vivian Regita; Andrew Jonathan Jaya; Murtanto Murtanto; Aris Riantori Faisal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3795

Abstract

This study aims to determine the effect of: (1) Incentive Policy on Compliance of Individual Taxpayers of MSMEs, (2) Trust of the Government on Compliance of Individual Taxpayers of MSMEs. The data analysis technique used in this study is the Classical Assumption Test, T Test, F Test, and Coefficient of Determination Test (R²). The results of this study indicate that the Tax Incentive Policy and Trust in the Government has a positive and significant effect on the Compliance of Individual Taxpayers of MSME Actors registered at KPP Pratama Pangkalan Kerinci.
Co-Authors Aris Riantori Faisal Murtanto Murtanto Vivian Regita