Utami, Agianti Diskaveria and Dr. Mohamad Khoiru Rusydi, (2022) Pengaruh Peran Account Representative, Insentif Pajak, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Di Masa Pandemi Covid-19. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan mengetahui dan membuktikan pengaruh peran account representative, insentif pajak, dan pemeriksaan pajak terhadap penerimaan pajak di masa pandemi covid-19. Jenis penelitian ini adalah penelitian kuantitatif dengan data-data sekunder dari Kantor Pelayanan Pajak Pratama yang telah diberikan izin oleh Direktorat Jenderal Pajak melalui situs web resmi e-Riset. Pengambilan sampel dilakukan dengan metode purposive sampling dengan kriteria yang ditentukan menghasilan 96 sampel yang diambil dari 4 Kantor Pelayanan Pajak Pratama selama tahun 2020-2021. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 26 sebagai alat bantu analisis data. Hasil penelitian membuktikan bahwa peran account representative tidak berpengaruh terhadap penerimaan pajak di masa pandemi covid-19, sedangkan insentif pajak berpengaruh positif dan pemeriksaan pajak berpengaruh negatif terhadap penerimaan pajak di masa pandemi covid-19
English Abstract
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 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 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
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020194 |
| Uncontrolled Keywords: | Penerimaan Pajak, Peran Account Representative, Insentif Pajak, Pemeriksaan Pajak, Pandemi Covid-19, tax revenue, account representative roles, tax incentive, tax audit, COVID-19 pandemic |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jan 2023 03:31 |
| Last Modified: | 25 Jan 2023 03:31 |
| URI: | http://repository.ub.ac.id/id/eprint/196922 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
CHRISTANIA DARA FRINKA.pdf Restricted to Registered users only until 31 December 2024. Download (2MB) |
Actions (login required)
 |
View Item |