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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

Agianti Diskaveria Utami (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Mohammad Khoiru Rusydi (Fakultas Ekonomi dan Bisnis, Universitas Indonesia)

Publish Date
01 Mar 2022

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.

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