Impact Of Pandemic On Tax-Paying Compliance

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-04-07 DOI:10.47747/jat.v3i1.1082

E. Kristiawati, W. Sari, A. Afif, J. Jaurino, Risal Risal, Febriati Febriati

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引用次数: 0

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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疫情对纳税合规的影响

本研究旨在确定纳税人在疫情期间对中小微企业(MSMEs)税收合规水平的看法和财务状况。本研究采用的研究方法是由效度和信度检验组成的数据质量检验，由正态性检验、多重共线性检验和异方差检验组成的经典假设检验，以及由多元回归分析组成的假设检验。本研究的变量是大流行期间纳税人的看法和财务状况。这项研究的结果表明，大流行期间纳税人的看法和财务状况对庞甸纳市中小微企业的纳税合规产生了积极影响。计划行为理论支持这一研究，以解释纳税人的感知，即所有的行动或行为开始于意图。行为意向是由对行为的态度、社会规范和对感知行为的控制形成的。政府在税收优惠方面的政策为中小微企业提供了便利，因为中小微企业纳税人不需要缴纳所欠税款，只需要每月提交一份变现报告。这将提高纳税人履行纳税义务的意识。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.