Analisis Pengaruh Penghasilan Wajib Pajak dan Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi selama Masa Pandemi Covid -19

Authors

  • Muhammad Hendra Apriwarto STIE Dharma Bumiputera

DOI:

https://doi.org/10.35870/ljit.v1i2.2347

Keywords:

Taxpayer Income, E-System, Taxpayer Compliance, COVID-19 pandemic

Abstract

An abstract is often presented separate from the article, so it must be able to This study aims to analyze the influence of taxpayer income and the implementation of the e-system on individual taxpayer compliance during the COVID-19 pandemic, with a focus on the South Jakarta Regional KPP. Through data collection and statistical analysis, this study highlights the significant role of taxpayers' income and e-system implementation in shaping their level of compliance. The results of the analysis show that economic conditions and the application of technology play an important role in influencing taxpayer compliance behavior. Recommendations include improving economic management, strengthening e-system implementation, and effective communication strategies to increase taxpayer awareness. This study makes an important contribution in designing policies that can increase taxpayer compliance amidst the challenges of the pandemic.

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Author Biography

  • Muhammad Hendra Apriwarto, STIE Dharma Bumiputera

    Program Studi Akuntasi, STIE Dharma Bumiputera, Jakarta, Indonesia

References

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Published

2023-11-02

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Section

Articles

How to Cite

Apriwarto, M. H. (2023). Analisis Pengaruh Penghasilan Wajib Pajak dan Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi selama Masa Pandemi Covid -19. LANCAH: Jurnal Inovasi Dan Tren, 1(2), 297~303. https://doi.org/10.35870/ljit.v1i2.2347