Karo, Gracyella Natalie Putri Karo (2021) The Compliance Of Indonesian Social Media Influencers In Paying Income Tax During Covid-19 Pandemic: An Exploratory Study. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengeksplorasi kepatuhan influencer media sosial di Indonesia dalam membayar pajak penghasilan pandemic COVID-19. Objek penelitian ini adalah sosial media influencers Indonesia yang berdomisili di Medan, Jakarta, Surabaya, Bandung dan Jogjakarta. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus terhadap 13 narasumber yang menggunakan instagram. Data berhasil dikumpulkan menggunakan teknik wawancara tidak terstruktur. Hasil penelitian menunjukkan bahwasanya alasan ketidakpatuhan yakni rendahnya pengetahuan dan pemahaman tentang pajak penghasilan, rendahnya tingkat kepercayaan terhadap sistem perpajakan dan mekanisme pengenan dan pengkategoriaan yang belum jelas. Sedangkan alasan kepatuhan SMI dalam membayar pajak yakni tingkat kesadaran akan peraturan perpajakan, rasa nasionalime yang tinggi dan adanya kebutuhan administrasi untuk pekerjaan.
English Abstract
This research aims to explore the compliance of Indonesian social media influencers in paying income tax during the COVID-19 pandemic. The object of this study is Indonesian social media influencers (SMI) domicile in Medan, Jakarta, Surabaya, Bandung, and Jogjakarta. This study employed a qualitative approach with a case study method on 13 sources who use Instagram. Data was collected using unstructured interview techniques. The results showed that the reasons for incompliance are less knowledge of tax, a low level of trust in the tax system, and unclear imposition and categorization of tax mechanisms. In comparison, the reasons for SMIs compliance in paying taxes are more knowledge and awareness of tax regulations, a high sense of nationalism, and administrative needs for work.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020205 |
| Uncontrolled Keywords: | Kepatuhan Pajak, Pajak Penghasilan, Sosial Media Influencers (SMI), Pandemi COVID-19, Tax Compliance, Income Tax, Social Media Influencers (SMI), COVID-19 Pandemic |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 12 Jan 2022 04:22 |
| Last Modified: | 23 Feb 2022 06:44 |
| URI: | http://repository.ub.ac.id/id/eprint/188228 |
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Text (DALAM MASA EMBARGO)
GRACYELLA NATALIE PUTRI KARO KARO 175020307141006.pdf Restricted to Registered users only until 31 December 2023. Download (1MB) |
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