Pengaruh Penghasilan dan Kebijakan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Melalui Perilaku Wajib Pajak di Masa Pandemi Covid-19

Autor:	Dadang Eko Budiraharjo, Dwi Orbaningsih
Rok vydání:	2022
Zdroj:	SKETSA BISNIS. 9:10-21
ISSN:	2460-0989 2356-3672
Popis:	The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpayer compliance. individual taxpayer compliance through taxpayer behavior. The research method used is PLS on 91 taxpayer respondents at the North Malang Primary Tax Office by using accidental sampling. The results show that the effect of income on taxpayer behavior is negative and insignificant, e-filing policy on taxpayer behavior is positive and insignificant, taxpayer behavior towards personal taxpayer compliance is negative and significant, income on personal taxpayer compliance is positive. and significantly, e-filing policy on personal taxpayer compliance is positive and significant, income and e-filing policy on personal taxpayer compliance through taxpayer behavior has a significant effect.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::ba85b98b8d3d600820d8267e22615121 https://doi.org/10.35891/jsb.v9i1.3058 Zobrazit plný text záznamu