RIZAL, HERIYANTO (2022) ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN DAN RELAKSASI PAJAK DALAM MEMITIGASI RISIKO KEPATUHAN WAJIB PAJAK DI ERA NEW NORMAL (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JEMBER ). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This study aims to determine the tax administration system and tax relaxation in mitigating the risk of taxpayer compliance during thepandemic Coronavirus Disease 19 (COVID-19). This research is a quantitative research, the method used is multiple regression. Data collection techniques using questionnaires and data processing using SPSS application software. The results showed that the tax administration system variable had a significant effect and tax relaxation had no significant effect on taxpayer compliance during thepandemic Coronavirus Disease 19 (COVID-19). In the event of a pandemic, the tax administration system variable can mitigate the risk of taxpayer compliance, while various incentives through tax relaxation cannot mitigate the risk of taxpayer non-compliance, but other variables can minimize the risk of taxpayers. noncompliance should be explored. This research was conducted under force majeure conditions, which is an event or result that cannot be anticipated (unexpected) or reasonably controlled and uses variables that are expected to minimize the risk of taxpayer non-compliance. Keywords: Tax Administration, Tax Relaxation, Risk Mitigation, Tax Compliance

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 02:03
Last Modified:	08 Feb 2025 02:03
URI:	http://repo.itsm.ac.id/id/eprint/782

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