Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19

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Abstract

Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic. Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition
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新冠肺炎疫情期间的财政状况适度义务意识构建者、税务理解和强制合规
纳税人合规是纳税人根据适用法规履行纳税义务的科学学科。该研究的目的是获得有关纳税人意识和对税收的理解在新冠肺炎大流行期间对个人纳税人合规性的影响的信息,这一影响受财务状况的影响。使用slovin公式提取的样本数量为100个,采用简单的随机抽样技术。问卷被用作数据。采用中度回归分析和多元线性回归作为数据分析技术。根据数据分析结果,发现在新冠肺炎大流行期间,纳税人对税收的认识和理解对个人纳税人的合规性产生了显著的积极影响。在新冠肺炎大流行期间,财务状况加强了纳税人对税收的认识和理解对个人纳税人合规性的影响。关键词:纳税人合规性;纳税人意识;税务理解;财务状况
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185
审稿时长
24 weeks
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