Dwianika, Agustine and Sofia, Irma Paramita and Retnaningtyas, Ika (2022) Small Business tax Compliance During Covid19 Pandemic: tax Education Challange in Urban Community. International Journal of Business, Economics and Law, 26 (1). pp. 185-189. ISSN 2289-1552
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SMALL BUSINESS TAX COMPLIANCE DURING COVID 19 PANDEMIC TAX EDUCATION.pdf Download (255kB) |
Abstract
This study wants to see how the role of tax education through the tax volunteer community is to help someone become more tax compliant, even amid the COVID-19 pandemic, especially in the 2020-2021 range. Tax relaxation, which is a response from the government to prevent the negative impact of an economic downturn, needs to be put to good use by taxpayers. Descriptive qualitative analysis method, by conducting observations and interviews with taxpayers who have been served by tax volunteers. The convenience of digital tax reporting services currently requires massive socialization by collaborating with educational institutions. Tax volunteers as an extension of the Directorate General of Taxes (DGT) have been trained on how to provide good tax reporting assistance by the code of conduct and the materials that have been mastered. There is a strong suspicion that the level of taxpayer compliance is influenced by tax incentives and online-based tax information systems submitted by tax volunteers, but tax socialization such as tax seminars does not affect taxpayer compliance. The aspect of ease of payment and tax reporting is the main capital for tax policymakers to continue to improve public tax compliance.
| Item Type: | Artikel Jurnal/Prosiding |
|---|---|
| Uncontrolled Keywords: | Tax Education, Urban Community, Covid-19, Tax Payers, and Tax Reform |
| Subjects: | A General Works > AC Collections. Series. Collected works |
| Divisions: | Universitas Pembangunan Jaya |
| Depositing User: | Alexandro Andika |
| Date Deposited: | 12 Apr 2023 05:36 |
| Last Modified: | 12 Apr 2023 05:36 |
| URI: | http://eprints.upj.ac.id/id/eprint/4756 |
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