Kepatuhan Wajib Pajak membayar pajak saat Pandemi Corona Virus Diseases 2019 (Covid-19) Di Kota Tangerang
DOI:
https://doi.org/10.32493/skt.v5i3.17278Keywords:
Kepatuhan, Membayar Pajak, Pandemi Covid-19.Abstract
Tujuan penelitian ini ialah buat mengetahui dan menganalisis Kepatuhan wajib Pajak pada membayar pajak saat pandemi Corona Virus Diseases 2019 (Covid-19) pada Kota Tangerang. Pandemi Corona Virus Diseases 2019 atau dianggap jua Covid-19 telah menjadi mala nasional yang mensugesti stabilitas ekonomi nasional dan produktivitas warga .
References
Abdul Kadim, K., Nardi Sunardi, S., Hendro Waryanto, W., Dessy Adelin, A., & Endang Kusmana, K. (2018). The Effects Of Bank Soundness With The RGEC Approach (Risk Profile, Good Corporate Governance, Earnings, Capital) Of Leverage And Its Implications On Company’s Value Of State Bank In Indonesia For The Period Of 2012-2016. IJER (International Journal of Economic Research), 15(11), 41-52.
Data Pokok APBN 2005-2011. Kementerian Keuangan Republik Indonesia.
Dewi Syanti. 2020. “Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak, dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19â€. Jurnal Ekonomi dan Manajemen ISSN: 2252-6226
Fitriandi, Primandita et al. 2010. Kompilasi Undang-Undang Perpajakan Terlengkap Susunan Satu Naskah. Jakarta: Salemba Empat.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
https://www.alodokter.com/virus-corona
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Ilyas. Wirawan B dan Richard Burton. 2007. Hukum Pajak, Edisi 3, Salemba Empat, Jakarta.
Kadim, A., & Sunardi, N. (2022). Financial Management System (QRIS) based on UTAUT Model Approach in Jabodetabek. International Journal of Artificial Intelligence Research, 6(1).
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Madismo, (2008). Perpajakan. Edisi Revisi. Andi. Yogyakarta.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Nurmanto, (2003). Pengantar Perpajakan. Kelompok Yayasan Obor. Jakarta.
Rahayu, Siti. 2010. Perpajakan Indonesia. Graha Ilmu. Jakarta.
Republik Indonesia, Undang-Undang Nomor 16 Tahun 2009, Ketentuan Umum dan Tata Cara Perpajakan, Jakarta.
Republik Indonesia, Undang-Undang Nomor 28 Tahun 2007, Ketentuan Umum dan Tata Cara Perpajakan, Jakarta.
Roger D, Back Well, Paul W Miniard, James F. Engel, (1990). Consumber Behavior, Chicago, Dryden Press.
Sekaran, Uma. Research Methods For Business: A Skill Building Approach edition. New York: John Willey and Sons, inc, 2003.
Sunardi, N., & Lesmana, R. (2020). Konsep Icepower (Wiramadu) sebagai Solusi Wirausaha menuju Desa Sejahtra Mandiri (DMS) pada Masa Pandemi Covid-19. JIMF (Jurnal Ilmiah Manajemen Forkamma), 4(1).
Downloads
Published
Issue
Section
License
Open Access
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
