International Journal of Business Economics (IJBE)
Vol 4, No 1 (2022): SEPT 2022 - FEB 2023

Community Tax Compliance During the Covid 19 Pandemic In Medan: Export Study

Edisah Putra Nainggolan (Universitas Muhammadiyah Sumatra Utara)



Article Info

Publish Date
01 Oct 2022

Abstract

This study aims to see how the people of Medan complied during the Covid-19 pandemic in fulfilling their tax obligations. In terms of tax compliance, the author assesses the aspect of awareness and also the services provided by the Medan City Government. This study took samples from the Medan Tax Office with a total sample of 100 people. By using the Multiple Linear Regression data analysis technique. The results of the study found that taxpayer awareness has an effect on tax compliance and services affect tax compliance. Simultaneous testing produces awareness results and also services have a simultaneous effect on compliance with paying taxes during the covid 19 pandemic in the city of Medan.

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Journal Info

Abbrev

ijbe

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Business Economics (IJBE) is a media publication manuscript that contains the results of the Field Research Management applying peer-reviewed. Manuscripts published in the International Journal of Business Economics (IJBE) includes the results of scientific research original ...