Jurnal Ekonomi
Vol. 28 No. 1 (2023): March 2023

Insentif Pajak Dan Tingkat Kepercayaan: Pengaruhnya Terhadap Kepatuhan Wajib Pajak

Nik Amah (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun)
Candra Febrilyantri (Ekonomi Syariah, Fakultas Ekonomi Bisnis Islam, IAIN Ponorogo)
Novi Dwi Lestari (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun)

Article Info

Publish Date
02 Mar 2023

Abstract

The research objective was to find out whether there was an effect of tax incentives on MSME taxpayer compliance during the COVID-19 pandemic with the level of trust in the government as a moderating variable. The sampling technique used is Accidental Sampling. The research sample are 100 respondents. Data collection through distributing questionnaires. Statistical testing to support Structural Equation Modeling (SEM) analysis using SmartPLS version 3.0 software. The results of the study document that tax incentives have a positive effect on MSME taxpayer compliance. The level of trust in the government is not able to moderate the effect of tax incentives on MSME taxpayer compliance.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

EJE

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on ...