Tax Incentive Policy, Single Login DJP Knowledge, and Taxpayer Compliance during Covid-19 Pandemic

Triana Murtiningtyas¹, Agnes Merry Eka Puspitasari², Sunarto Sunarto³, & Wiyarni Wiyarni^{4

1, 2, 3, 4} STIE Malangkucecwara Malang, East Java, Indonesia
DOI – http://doi.org/10.37502/IJSMR.2022.5705

Abstract

This study aims to examine the effect of the tax incentive policy and knowledge of single login DJP on taxpayer compliance during the Covid-19 pandemic on corporate taxpayers registered at KPP Pratama Malang Utara. The sampling technique used was accidental sampling by determining the number of samples using the Slovin formula and obtained 99 samples. Data collection was carried out by distributing questionnaires to respondents. The analytical method used is descriptive statistical analysis and linear regression. Hypothesis testing was carried out using SPSS version 26 software. The results showed that the tax incentive policy had a significant positive effect on taxpayer compliance during the Covid-19 pandemic. Knowledge of single login DJP also has a significant positive effect on taxpayer compliance during the Covid-19 pandemic.

Keywords: Tax Incentive Policy, Knowledge of Single Login DJP, Taxpayer Compliance

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