Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 1 (2022): Budapest International Research and Critics Institute February

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 (Unknown)
Andrew Jonathan Jaya (Unknown)
Murtanto Murtanto (Unknown)
Aris Riantori Faisal (Unknown)

Article Info

Publish Date
23 Jan 2022

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.

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

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...