ROSANTRY, PRATIWI (2021) DAMPAK KEBIJAKAN PERPAJAKAN DI MASA PANDEMI COVID-19 (Sebuah Meta Sintesis Dengan Pendekatan Meta Agregasi). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Researchers want to synthesize what impacts are happening in the field of taxation in connection with new tax policies as an effort to optimize tax revenue during the COVID-19 pandemic. This research is a meta-synthesis with a meta-aggregation approach using data collection techniques obtained from previous journals related to the research theme obtained from academic publication sites. The research uses attribution theory as a literature review in conducting this research. The results of this study are the high external impact that occurs on tax policy during the covid19 pandemic, of the 15 types of external impacts there is one of the most prominent impacts, namely an increase in taxpayer income, this occurs because taxpayers receive additional income in the form of income tax incentives based on tax policies issued during the covid-19 pandemic.. Peneliti ingin mensintesis dampak apa saja yang terjadi pada bidang perpajakan sehubungan dengan adanya kebijakan-kebijakan perpajakan yang baru sebagai usaha pengoptimalam penerimaan pajak di masa pandemic covid-19. Penelitian ini merupakan sebuah meta sintesis dengan pendekatan meta agregasi menggunakan teknik pengumpulan data diperoleh dari jurnal-jurnal terdahulu yang berhubungan dengan tema penelitianyang di dapat dari situs publikasi akademik. Penelitian menggunakan teori atribusi sebagai tinjauan pustaka dalam melakukan penelitian ini. Hasil penelitian ini adalah tingginya dampak eksternal yang terjadi terhadap kebijakan perpajakan dimasa pandemic covid-19, dari 15 jenis dampak eksternal ada salah satu dampak yang paling menonjol yaitu peningkatan pendapatan wajib pajak, hal ini terjadi karena wajib pajak menerima tambahan penghasilan berupa insentif pajak penghasilan berdasarkan kebijakan perpajakan yang diterbitkan pada masa pandemic covid-19.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110253 |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 05 Aug 2023 08:13 |
| Last Modified: | 05 Aug 2023 08:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80020 |
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