Agustono, Dyah Oktaviani Sulistyaningrum (2022) Pengaruh Kebijakan Insentif Pajak, Kepatuhan Wajib Pajak, Sosialisasi Pajak, dan Penggunaan E-Filing Terhadap Peningkatan Penerimaan Pajak di Masa Pandemi Covid-19 Tahun 2021 di KPP Pratama Surabaya Gubeng. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to find out and analyze empirically the effect of tax incentive policies, taxpayer compliance, tax socialization and the use of e-filing on increasing tax revenues during the 2021 Covid-19 pandemic at KPP Pratama Surabaya Gubeng. The population used in this study are all individual taxpayers registered at KPP Pratama Surabaya Gubeng. Sampling was carried out using a non-probability sampling technique, namely incidental sampling and using Roscoe's theory in sampling. Analysis of the existing data in this study using multiple linear regression analysis. The results of this study indicate that the tax incentive policy has no effect on increasing tax revenue during the 2021 COVID-19 pandemic at KPP Pratama Surabaya Gubeng. And taxpayer compliance, tax socialization, and the use of e-filing have a simultaneous effect on tax revenues at KPP Pratama Surabaya Gubeng during the 2021 Covid-19 pandemic.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Dyah Oktaviani S.A | ||||||||
| Date Deposited: | 27 Jun 2022 02:01 | ||||||||
| Last Modified: | 04 Mar 2024 04:04 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/7223 |
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