Widuri, Retnaningtyas and TJITRADI, BRIGITA EVELYN and SANTOSO, VELIA PRISKA (2020) The Effect of Technology and Spirituality Dimensions on Taxpayers� Compliance During COVID-19. [UNSPECIFIED]
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Abstract
This study investigates the modernization effect of the tax administration system and the law of sowing and reaping
on taxpayer compliance during the COVID-19 pandemic. This study used data derived from distributing
questionnaires to 100 taxpayers that have businesses located in Indonesia and embrace Christianity and Catholicism.
This study used Structural Equation Modelling-Partial Least Square (SEM-PLS) for data processing. The results of
this study prove that the tax administration system modernization and the law of sowing and reaping have a positive
and significant impact on tax compliance during the COVID-19 pandemic.
| Item Type: | UNSPECIFIED |
|---|---|
| Additional Information: | https://doi.org/10.2991/aebmr.k.201212.051 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 02 Feb 2021 19:29 |
| Last Modified: | 09 Sep 2021 21:43 |
| URI: | https://repository.petra.ac.id/id/eprint/19806 |
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