APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ?
The outbreak of the Covid-19 virus has a negative impact on state tax revenue. MSMEs are the sector most affected by the pandemic by declining turnover and income. This study aims to analyze the effect of tax extensification and tax audits on income tax revenues of MSME actors in Semarang City duri...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas Sarjanawiyata Tamansiswa Yogyakarta
2022-03-01
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| Series: | Akuntansi Dewantara |
| Subjects: | |
| Online Access: | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/9706 |
| _version_ | 1797194827091148800 |
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| author | dhiah putri wulandari Pancawati Hardiningsih |
| author_facet | dhiah putri wulandari Pancawati Hardiningsih |
| author_sort | dhiah putri wulandari |
| collection | DOAJ |
| description |
The outbreak of the Covid-19 virus has a negative impact on state tax revenue. MSMEs are the sector most affected by the pandemic by declining turnover and income. This study aims to analyze the effect of tax extensification and tax audits on income tax revenues of MSME actors in Semarang City during the Covid-19 pandemic. The research sample consisted of 46 monthly observations for MSME actors in the East Semarang area. The analysis was performed using multiple linear regression analysis. The results showed that tax extensification and tax audits had a positive effect on income tax revenue for MSME actors. Meanwhile, tax sanctions have a negative effect on the income tax receipts of MSME players in Semarang City during the Covid-19 pandemic.
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| first_indexed | 2024-04-24T06:02:28Z |
| format | Article |
| id | doaj.art-c6492d684c9343fe812b4b95b06c0b88 |
| institution | Directory Open Access Journal |
| issn | 2550-0376 2549-9637 |
| language | Indonesian |
| last_indexed | 2024-04-24T06:02:28Z |
| publishDate | 2022-03-01 |
| publisher | Universitas Sarjanawiyata Tamansiswa Yogyakarta |
| record_format | Article |
| series | Akuntansi Dewantara |
| spelling | doaj.art-c6492d684c9343fe812b4b95b06c0b882024-04-23T06:23:41ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372022-03-016110.26460/ad.v6i1.9706APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ?dhiah putri wulandari0Pancawati Hardiningsih1Universitas Stikubank (UNISBANK) SemarangUniversitas Stikubank (UNISBANK) Semarang The outbreak of the Covid-19 virus has a negative impact on state tax revenue. MSMEs are the sector most affected by the pandemic by declining turnover and income. This study aims to analyze the effect of tax extensification and tax audits on income tax revenues of MSME actors in Semarang City during the Covid-19 pandemic. The research sample consisted of 46 monthly observations for MSME actors in the East Semarang area. The analysis was performed using multiple linear regression analysis. The results showed that tax extensification and tax audits had a positive effect on income tax revenue for MSME actors. Meanwhile, tax sanctions have a negative effect on the income tax receipts of MSME players in Semarang City during the Covid-19 pandemic. https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/9706Penerimaan pajakekstensifikasi pajakpemeriksaan pajaksanksi pajakcovid-19 |
| spellingShingle | dhiah putri wulandari Pancawati Hardiningsih APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ? Akuntansi Dewantara Penerimaan pajak ekstensifikasi pajak pemeriksaan pajak sanksi pajak covid-19 |
| title | APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ? |
| title_full | APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ? |
| title_fullStr | APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ? |
| title_full_unstemmed | APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ? |
| title_short | APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ? |
| title_sort | apakah ekstensifikasi pajak pemeriksaan pajak dan sanksi pajak dapat meningkatkan penerimaan pajak |
| topic | Penerimaan pajak ekstensifikasi pajak pemeriksaan pajak sanksi pajak covid-19 |
| url | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/9706 |
| work_keys_str_mv | AT dhiahputriwulandari apakahekstensifikasipajakpemeriksaanpajakdansanksipajakdapatmeningkatkanpenerimaanpajak AT pancawatihardiningsih apakahekstensifikasipajakpemeriksaanpajakdansanksipajakdapatmeningkatkanpenerimaanpajak |