Faktor Penentu Minat Wajib Pajak Badan Atas Insentif Perpajakan Di Masa Pandemi Covid-19 (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Malang Selatan)

Medyanta, Adham (2021) Faktor Penentu Minat Wajib Pajak Badan Atas Insentif Perpajakan Di Masa Pandemi Covid-19 (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Malang Selatan). Sarjana thesis, Universitas Brawijaya.

Abstract

Salah satu kebijakan pemerintah untuk menjaga, mencegah, serta memulihkan kondisi perekonomian di saat masa pandemi COVID-19 maupun setelah masa pandemi COVID-19 ialah membuat kebijakan insentif pajak masa pandemi COVID-19. Penelitian ini merupakan penelitian kuantitatif yang membuktikan pengaruh persepsi kualitas pelayanan, persepsi faktor sosial, persepsi pemahaman pajak, dan kondisi ekonomi Wajib Pajak terhadap minat Wajib Pajak Badan memanfaatkan insentif perpajakan di masa pandemi COVID-19. Responden pada penelitian ini berjumlah 70 Wajib Pajak Badan yang terdaftar di KPP Pratama Malang Selatan dan berpusat di Kota Malang dan dikumpulkan menggunakan metode survei dengan instrumen kuesioner dan penentuan sampel dengan metode Purposive Sampling. Analisis yang dipergunakan adalah analisis regresi berganda guna menguji pengaruh dengan menggunakan Uji t melalui aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa variabel persepsi kualitas pelayanan, persepsi pemahaman pajak, kondisi ekonomi wajib pajak berpengaruh signifikan terhadap minat Wajib Pajak Badan memanfaatkan insentif perpajakan di masa pandemi COVID-19, sedangkan variabel persepsi faktor sosial tidak berpengaruh signifikan

English Abstract

One of the endeavors by the government to sustain, if not all restore the economy during and after the COVID-19 pandemic is providing policy of tax incentive. This research applies quantitative approach, determining the effect of perceived service quality, perceived social support, perceived tax knowledge, and taxpayers’ economic conditions on the corporate taxpayers’ intention to benefit from tax incentives during the COVID-19 pandemic. The respondents collected through a survey method utilizing questionnaires include 70 corporate taxpayers registered in Malang Selatan Taxpayer Office and based in Malang City. The samples are determined by using purposive sampling method, and analyzed by multiple regression for F-test and T-test utilizing SPSS software. The results reveal that perceived service quality, perceived tax knowledge, and the taxpayers’ economic conditions have a significant effect on the corporate taxpayers’ intention to benefit from tax incentives during the COVID-19 pandemic, while the perceived social support factors has no significant effect

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 052102
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Samsul Arifin
Date Deposited: 25 Oct 2021 03:19
Last Modified: 23 Feb 2022 07:54
URI: http://repository.ub.ac.id/id/eprint/185857
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