PENGARUH INSENTIF PAJAK COVID-19, OMNIBUS LAW DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus Terhadap Pengusaha Kena Pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Tangerang Timur)

PRATIWI, WULAN AYU (2023) PENGARUH INSENTIF PAJAK COVID-19, OMNIBUS LAW DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus Terhadap Pengusaha Kena Pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Tangerang Timur). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Covid-19 Tax Incentives, Omnibus Law and Tax Collection on Tax Revenue. The object of this study is a Taxable Entrepreneur (PKP) registered at the East Tangerang Tax Service Office. The number of samples used as many as 100 PKP with purposive sampling method. Data was collected by distributing questionnaires through Google Form. The analytical method used is Descriptive Statistical Test, Data Quality Test, Classical Assumption Test and Hypothesis Testing using the Statistical Package For Social Sciences (SPSS) version 25 application. The results showed that the Covid-19 Tax Incentive, the Omnibus Law and Tax Collection has an effect on Tax Revenue. Keywords : Covid-19 Tax Incentives, Omnibus Law, Tax Collection, Tax Revenue. Penelitian ini bertujuan untuk menganalisis pengaruh Insentif Pajak Covid19, Omnibus Law dan Penagihan Pajak terhadap Penerimaan Pajak. Objek dari penelitian ini adalah Pengusaha Kena Pajak (PKP) yang terdaftar di Kantor Pelayanan Pajak Pratama Tangerang Timur. Jumlah sampel yang digunakan sebanyak 100 PKP dengan metode Purposive Sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner melalui Google Form. Metode analisis yang digunakan adalah Uji Statistik Deskriptif, Uji Kualitas Data, Uji Asumsi Klasik, Uji Hipotesis dan Analisis Regresi Linear Berganda dengan menggunakan aplikasi Statistical Package For Social Sciences (SPSS) versi 25. Hasil Penelitian menunjukkan bahwa Insentif Pajak Covid-19, Omnibus Law dan Penagihan Pajak berpengaruh terhadap Penerimaan Pajak. Kata Kunci : Insentif Pajak Covid-19, Omnibus Law, Penagihan Pajak, Penerimaan Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 009
NIM/NIDN Creators: 43219010052
Uncontrolled Keywords: Insentif Pajak Covid-19, Omnibus Law, Penagihan Pajak, Penerimaan Pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 13 Mar 2023 03:58
Last Modified: 13 Mar 2023 03:58
URI: http://repository.mercubuana.ac.id/id/eprint/75042

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