Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Mohammad Khoiru Rusydi
Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH PERAN ACCOUNT REPRESENTATIVE, INSENTIF PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI MASA PANDEMI COVID-19 Agianti Diskaveria Utami; Mohammad Khoiru Rusydi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and verify the effect of account representative role, tax incentive, and tax audit on tax revenue during the COVID- 19 pandemic, employing a quantitative approach incorporating secondary data from the Small Taxpayers Office on e-Riset official website authorized by the Directorate General of Taxes. This research includes 96 samples taken from four Small Taxpayers' Offices during 2020-2021 selected through a purposive sampling method with specified criteria and analyzed by multiple linear regression (MLR) utilizing SPSS version 26.0. The results indicated that the account representative role had no effect, while the tax incentive and tax audit had a positive and negative effect on the tax revenue during the COVID-19 pandemic, respectively.
Co-Authors Agianti Diskaveria Utami