Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19
The Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19 Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19. Method: A quantitative research design has been use...
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| Format: | Article |
| Language: | English |
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Politeknik Negeri Malang
2023-03-01
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| Series: | Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen |
| Subjects: | |
| Online Access: | https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1342 |
| _version_ | 1797787241083305984 |
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| author | Nurul Aisyah Rachmawati Rizka Ramayanti Yunita Fitra Andriana |
| author_facet | Nurul Aisyah Rachmawati Rizka Ramayanti Yunita Fitra Andriana |
| author_sort | Nurul Aisyah Rachmawati |
| collection | DOAJ |
| description | The Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19
Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19.
Method: A quantitative research design has been used in this study. Data were analyzed using the Structural Equation Modeling approach.
Results: Tax incentives and income levels positively and significantly impact on the purchasing power of people affected by COVID-19. This study cannot prove the indirect effect of tax incentives on the purchasing power of people affected by COVID-19 through income levels.
Novelty: Different from previous research, this study focuses on examining the effect of article 21 income tax incentives on the purchasing power of people affected by COVID-19 which is still limited.
Contribution: In addition to income levels, article 21 income tax incentives can affect people's purchasing power, which will eventually have an impact on the national economy.
Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak Covid-19
Tujuan: Studi ini menguji pengaruh insentif Pajak Penghasilan Pasal 21 dan tingkat penghasilan terhadap daya beli masyarakat yang terdampak COVID-19.
Metode: Penelitian ini menggunakan desain penelitian kuantitatif dan data dianalisis dengan pendekatan Structural Equation Modelling.
Hasil: Insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Penelitian ini tidak dapat membuktikan pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan.
Kebaruan: Berbeda dari penelitian sebelumnya, studi ini terfokus pada pengujian pengaruh insentif PPh 21 DTP terhadap daya beli masyarakat yang terdampak COVID-19 yang masih terbatas.
Kontribusi: Selain tingkat penghasilan, insentif PPh 21 DTP dapat memengaruhi daya beli masyarakat, yang hingga akhirnya akan berdampak pula pada perekonomian nasional. |
| first_indexed | 2024-03-13T01:20:06Z |
| format | Article |
| id | doaj.art-267e7cecd9c5427f839a299cd62f0c68 |
| institution | Directory Open Access Journal |
| issn | 2443-3381 2443-1419 |
| language | English |
| last_indexed | 2024-03-13T01:20:06Z |
| publishDate | 2023-03-01 |
| publisher | Politeknik Negeri Malang |
| record_format | Article |
| series | Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen |
| spelling | doaj.art-267e7cecd9c5427f839a299cd62f0c682023-07-05T01:45:00ZengPoliteknik Negeri MalangJurnal Riset dan Aplikasi: Akuntansi dan Manajemen2443-33812443-14192023-03-016210.33795/jraam.v6i2.0081342Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19Nurul Aisyah Rachmawati0Rizka Ramayanti1Yunita Fitra Andriana2Universitas TrilogiUniversitas TrilogiUniversitas ParamadinaThe Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19 Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19. Method: A quantitative research design has been used in this study. Data were analyzed using the Structural Equation Modeling approach. Results: Tax incentives and income levels positively and significantly impact on the purchasing power of people affected by COVID-19. This study cannot prove the indirect effect of tax incentives on the purchasing power of people affected by COVID-19 through income levels. Novelty: Different from previous research, this study focuses on examining the effect of article 21 income tax incentives on the purchasing power of people affected by COVID-19 which is still limited. Contribution: In addition to income levels, article 21 income tax incentives can affect people's purchasing power, which will eventually have an impact on the national economy. Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak Covid-19 Tujuan: Studi ini menguji pengaruh insentif Pajak Penghasilan Pasal 21 dan tingkat penghasilan terhadap daya beli masyarakat yang terdampak COVID-19. Metode: Penelitian ini menggunakan desain penelitian kuantitatif dan data dianalisis dengan pendekatan Structural Equation Modelling. Hasil: Insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Penelitian ini tidak dapat membuktikan pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan. Kebaruan: Berbeda dari penelitian sebelumnya, studi ini terfokus pada pengujian pengaruh insentif PPh 21 DTP terhadap daya beli masyarakat yang terdampak COVID-19 yang masih terbatas. Kontribusi: Selain tingkat penghasilan, insentif PPh 21 DTP dapat memengaruhi daya beli masyarakat, yang hingga akhirnya akan berdampak pula pada perekonomian nasional.https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1342insentif pajakdaya beli masyarakattingkat pendapatan |
| spellingShingle | Nurul Aisyah Rachmawati Rizka Ramayanti Yunita Fitra Andriana Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen insentif pajak daya beli masyarakat tingkat pendapatan |
| title | Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 |
| title_full | Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 |
| title_fullStr | Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 |
| title_full_unstemmed | Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 |
| title_short | Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 |
| title_sort | peran insentif pajak dalam peningkatan daya beli masyarakat terdampak covid 19 |
| topic | insentif pajak daya beli masyarakat tingkat pendapatan |
| url | https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1342 |
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