Sadjiarto, R. Arja Angka Asa Aras Adji and SANTOSO, FENICIA and NATHASIA, KEZIA (2020) Motivation Posture and Tax Incentives Towards Tax Compliance of SME in Surabaya During the Pandemic. In: 5th International Conference on Tourism, Economics, Accounting, Management and Social Science, 04-11-2020 - 04-11-2020, Singaraja, Bali - Indonesia.
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Abstract
Abstract: The economy in Indonesia is affected by pandemic COVID-19, resulting in a 5.32% decline in the 2nd quartal of 2020. The government issued tax incentive during this pandemic. This study aims to understand motivation postures (commitment, capitulation, resistance, game playing dan disengagement) towards tax compliance in 2019 and perception of tax compliance in 2020. Respondent in this research are SME tax payers in Surabaya. The results show that resistance and game-playing affect tax compliance in 2019, commitment affect perception of tax compliance in 2020 and tax incentive moderating commitment towards perception of tax compliance in 2020.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Keywords: covid-19 pandemic, motivational postures, tax compliance, tax incentive. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 16 Sep 2021 19:15 |
| Last Modified: | 08 Sep 2022 15:30 |
| URI: | https://repository.petra.ac.id/id/eprint/20294 |
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