Published: 2024-06-01

Pengaruh Penghasilan Wajib Pajak Dan Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Masa Pandemi Covid -19

DOI: 10.35870/jemsi.v10i3.2471

Amelia Nugraeni
  • Amelia Nugraeni: Gunadarma University ROR
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Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh penghasilan wajib pajak dan penerapan e-system terhadap kepatuhan wajib pajak orang pribadi selama masa pandemi COVID-19. Melalui metode survei dan analisis statistik, penelitian ini mengumpulkan data dari sejumlah wajib pajak orang pribadi di Indonesia. Hasil penelitian menunjukkan bahwa selama pandemi, penghasilan wajib pajak memiliki dampak signifikan terhadap tingkat kepatuhan mereka dalam membayar pajak. Sementara itu, penerapan e-system oleh otoritas pajak terbukti meningkatkan kepatuhan pajak, memudahkan wajib pajak dalam melaksanakan kewajiban pajaknya meskipun di tengah keterbatasan akibat pandemi. Penelitian ini memberikan implikasi penting bagi kebijakan pajak dan penerapan teknologi dalam administrasi pajak, khususnya dalam meningkatkan kepatuhan pajak di masa krisis

Keywords

Penghasilan Wajib Pajak. Kepatuhan Wajib Pajak, Penerapan e-System, Pandemi COVID-19. Administrasi Pajak

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How to Cite

Nugraeni, A. . (2024). Pengaruh Penghasilan Wajib Pajak Dan Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Masa Pandemi Covid -19. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(3), 1811-1819. https://doi.org/10.35870/jemsi.v10i3.2471
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 3 (2024)

  • Section: Articles

  • Published: 2024-06-01

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