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Research Article | Open Access
Volume 14 2022 | None
THE INFLUENCE OF TAX INCENTIVE POLICIES DURING THE COVID-19 PERIOD ON TAXPAYER COMPLIANCE AT THE TAX SERVICE OFFICE (KPP) PRATAMA BANDUNG CIBEUNYING
Diana Sari , Miranti Dewi Noorfitrah , Ana Maulina
Pages: 320-325
Abstract
This study aims to find out how the description of tax incentive policies and individualtaxpayer compliance, and to find out how the effect of tax incentive policies on individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bandung Cibeunying. The factors tested in this study are tax incentive policies as an independent variable, while individual taxpayer compliance is the dependent variable. The research method used in this research is the verification method. The population in this study were registered taxpayers who were required to submit an SPT at the KPP Pratama Cibeunying Bandung, which amounted to 152,413 taxpayers. The sampling technique used in this study is probability sampling technique with simple random sampling technique, while to calculate the sample size using the Slovin formula so that the number of samples is 100 registered taxpayers who are obliged to SPT at KPP Pratama Cibeunying Bandung. The analytical method used is simple linear regression analysis. The results showed that the tax incentive policy had an effect on individual taxpayer compliance at KPP Pratama Bandung Cibeunying. The magnitude of the effect of tax incentive policies on individual taxpayer compliance is 30.5%.
Keywords
Tax Incentive Policy, Individual Taxpayer Compliance, and KPP Pratama Bandung Cibeunying
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