The Impact Of Pandemic On Tax-Paying Compliance

Authors

  • Endang Kristiawati Department of Accounting, Universitas Panca Bhakti, Pontianak, Indonesia
  • Wilda Sari Universitas Panca Bhakti
  • Ali Afif Department of Accounting, Universitas Panca Bhakti, Pontianak, Indonesia
  • Jaurino Department of Accounting, Universitas Panca Bhakti, Pontianak, Indonesia
  • Risal Department of Accounting, Universitas Panca Bhakti, Pontianak, Indonesia
  • Febriati Department of Accounting, Universitas Panca Bhakti, Pontianak, Indonesia

DOI:

https://doi.org/10.47747/jat.v3i1.1082

Keywords:

Perceptions of Taxpayers, Financial Conditions

Abstract

This study aims to determine taxpayers' perception and financial conditions during the pandemic on the level of tax compliance in Micro, Small, and Medium Enterprises (MSMEs). The research method used in this study is a data quality test consisting of validity and reliability testing, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing consisting of multiple regression analysis. The variables in this study are taxpayers' perceptions and financial conditions during the pandemic. The results of this study indicate that the perception of taxpayers and financial conditions during the pandemic has a positive effect on compliance with paying taxes on MSMEs in Pontianak City. Theory of Planned Behavior supports this research to explain taxpayers' perception that all actions or behavior begin with intention. Behavioral intentions are formed by attitudes toward behavior, social norms and control over perceived behavior. Government policies in tax incentives provide convenience for MSME actors because MSME taxpayers do not need to deposit taxes owed but only need to make a realization report every month. This will increase taxpayer awareness in fulfilling their tax obligations.

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Published

2023-04-07

How to Cite

Kristiawati, E., Sari, W., Afif, A., Jaurino, J., Risal, R., & Febriati, F. (2023). The Impact Of Pandemic On Tax-Paying Compliance. Journal of Accounting and Taxation, 3(1), 54 - 64. https://doi.org/10.47747/jat.v3i1.1082

Issue

Vol. 3 No. 1 (2023): Journal of Accounting and Taxation

Section

Articles

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Copyright (c) 2023 Endang Kristiawati, Wilda Sari, Ali Afif, Jaurino, Risal, Febriati

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