TINGKAT KEPATUHAN WAJIB PAJAK DI ERA PANDEMI COVID-19 (Studi mengenai Sosialisasi PMK 86/2020 dan Literasi Digital Perpajakan pada UMKM di Kabupaten Indramayu)

• Main Author: Dini Srimulyati, - (Author)
• Format: Book
• Published: 2021-08-29.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/71995/1/S_PEA_1700365_Title.pdf; http://repository.upi.edu/71995/6/S_PEA_1700365_Chapter1.pdf; http://repository.upi.edu/71995/5/S_PEA_1700365_Chapter2.pdf; http://repository.upi.edu/71995/3/S_PEA_1700365_Chapter3.pdf; http://repository.upi.edu/71995/4/S_PEA_1700365_Chapter4.pdf; http://repository.upi.edu/71995/2/S_PEA_1700365_Chapter5.pdf; http://repository.upi.edu/71995/7/S_PEA_1700365_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan pajak di era pandemi covid- 19 dengan studi terhadap sosialisasi PMK 86/2020 dan literasi digital perpajakan di Kabupaten Indramayu. Metode pengambilan sampel yang digunakan adalah convenience sampling dengan jumlah 100 UMKM di bidang makanan dan minuman di Kabpaten Indramayu. Penelitian ini menggunakan data primer dengan teknik kuesioner melalui penyebaran kuesioner yang dilakukan melalui pranala google form. Hasil pengujian hipotesis menunjukan bahwa sosialisasi PMK 86/2020 dan literasi digital perpajakan berpengaruh positif signifikan terhadap kepatuhan pajak di era pandemi covid-19. Kata kunci : Kepatuhan Pajak, Sosialisasi PMK 86/2020, Literasi Digital Perpajakan. ABSTRACT TAX COMPLIANCE RATE IN THE ERA OF THE COVID-19 PANDEMIC (STUDY ON THE SOCIALIZATION OF PMK 86/2020 AND TAX DIGITAL LITERATURE ON MSMES IN INDRAMAYU DISTRICT) By Dini Srimulyati 1700365 Lecture Dr. Toni Heryana, S.Pd., M.M, CRA This study aims to determine the level of tax compliance in the era of the covid-19 pandemic by studying the socialization of PMK 86/2020 and digital literacy of taxation in Indramayu Regency. The sampling method used is convenience sampling with a total of 100 SMEs in the food and beverage sector in Indramayu Regency. This study uses primary data with a questionnaire technique through the distribution of questionnaires conducted through the google form link. The results of hypothesis testing show that the socialization of PMK 86/2020 and digital taxation literacy have a significant positive effect on tax compliance in the era of the covid-19 pandemic. Keywords: Tax Compliance, Socialization of PMK 86/2020, Tax Digital Literacy.