Analisis Penerimaan Pajak Kabupaten Mojokerto Di Masa Pandemi Tahun 2020 (Studi Pada Kantor Pelayanan Pajak (Kpp) Pratama Mojokerto)

Putri, Agnes Nur Febrianti (2021) Analisis Penerimaan Pajak Kabupaten Mojokerto Di Masa Pandemi Tahun 2020 (Studi Pada Kantor Pelayanan Pajak (Kpp) Pratama Mojokerto). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini memiliki tujuan untuk mengetahui bagaimana kebijakan perpajakan dan kepatuhan pajak memberikan pengaruh terhadap penerimaan pajak di Kabupaten Mojokerto selama masa pandemi dengan berfokus menggunakan teori prososial dan teori reasoned action serta membuktikan bahwa penerimaan pajak bisa menjadi pengendali atas pandemi. Metode penelitian yang digunakan adalah penelitian kuantitatif deskriptif dengan 40 responden kuesioner dan penerimaan pajak tahun 2018, 2019 dan 2020 sebagai sumber data. Hasil penelitian menunjukkan bahwa kepatuhan pajak dan berbagai kebijakan perpajakan ditetapkan pemerintah memberikan pengaruh terhadap penerimaan pajak yang digunakan untuk menstabilkan perekonomian dan dialokasikan ke bagian kesehatan untuk menangani masalah COVID-19. Dapat disimpulkan bahwa penerimaan pajak menjadi pengendali dari pandemi.

English Abstract

The objective of this study is to identify the effect of tax policy and tax compliance on tax revenue in Mojokerto regency during the Covid-19 Pandemic using prosocial theory and the theory of reasoned action and to prove that tax revenue can serve as a controller of the pandemic. This quantitative descriptive research involves forty respondents and uses 2018, 2019, and 2020 tax revenue as the data source. This study finds that tax compliance and various tax policy issued by the government influence the tax revenue, which is used to stabilize the economy and allocated to health in order to overcome the problems of COVID-19. Therefore, it can be concluded that tax revenue serves as the controller of the pandemic.

Item Type: Thesis (Sarjana)
Identification Number: 0521020034
Uncontrolled Keywords: Kebijakan Perpajakan, Pandemi COVID-19, Penerimaan Pajak, Teori Prososial, Teori Reasoned Action, Tax Policy, COVID-19 Pandemic, Tax Revenue, Prosocial Theory, Theory Of Reasoned Action
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 27 Oct 2021 01:54
Last Modified: 24 Feb 2022 03:32
URI: http://repository.ub.ac.id/id/eprint/186005
[thumbnail of DALAM MASA EMBARGO] Text (DALAM MASA EMBARGO)
- AGNES NUR FEBRIANTI PUTRI.pdf
Restricted to Registered users only until 31 December 2023.

Download (2MB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg

Download (46kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg

Download (17kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg

Download (6kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg

Download (1kB)

Actions (login required)

View Item View Item