Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal e_Jurnal Ilmiah Riset Akuntansi
Dhuratun Nuskha
Universitas Islam Malang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PEMBERIAN INSENTIF PAJAK DI TENGAH PANDEMI CORONA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) (Studi Kasus Pada KPP Malang Utara) Dhuratun Nuskha; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.323 KB)

Abstract

This study aims to determine the effect of tax incentives in the midst of the corona pandemic on the level of compliance of individual taxpayers in tax returns (SPT) reporting. The research method used is quantitative correlational with simple linear regression method. Data collection in this study was carried out by distributing questionnaires in the form of google form to individual taxpayers registered at KPP Malang Utara. Sampling using the Slovin formula by means of purposive sampling. Purposive sampling is sampling that is carried out based on considerations in accordance with the purpose of the study. From the calculation of the Slovin formula, there were 100 respondents. The results showed that the tax incentive variable had a positive and significant effect on the taxpayer compliance variable. Keywords: Tax incentives, individual taxpayer compliance, SPT reporting
Co-Authors Dwiyani Sudaryanti Nur Diana