PANDEMIC COVID-19:对纳税人合规的影响

W. Dharma, S. Sulistyowatie, Rizky Windar, Sigit Adhi Pratomo
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引用次数: 0

摘要

自我评估制度在印尼的应用对税收收入有很大的影响,这种情况的发生不是因为纳税人不愿意纳税,而是他们不知道如何计算,支付和报告他们的税收。新冠肺炎疫情影响了印尼经济,对2020年的税收收入产生了影响。本定性研究分析了Covid-19大流行对纳税人合规的影响。采访了27名对税务有良好认识的纳税人,其余8名纳税人对税务知之甚少。访谈的结果被用作研究数据的陈述。关键词:税收虔诚,税收士气,税收知识,税收制裁,税收服务
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PANDEMIC COVID-19: DAMPAK TERHADAP KEPATUHAN WAJIB PAJAK
The application of the self-assessment system in Indonesia is very influential on tax revenue, this happens not because taxpayers are not willing to pay their taxes but they do not have knowledge of how to calculate, pay and report their taxes. The Covid-19 pandemic that occurred has affected the economy in Indonesia which has an impact on tax revenues in 2020. This qualitative research analyzes how the impact of the Covid-19 pandemic has on taxpayer compliance. Interviews were conducted on 27 taxpayers who had good knowledge about taxes and the remaining 8 other taxpayers had minimal tax knowledge. The results of the interviews are used as statements as research data.   Keywords: Tax religiosity, Tax morale, Tax knowledge, Tax sanctions, and Tax service
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