Agus Arianto Toly, Ivena Aurellia Gunawan, Jesselyn Marchella, Natasya Olivia


Abstrak - Bagaimana Kondisi Demografi Menjadi Penentu Moral Pajak saat Covid-19?

Tujuan Utama - Penelitian ini bertujuan untuk menganalisa faktor demografi yang dapat mempengaruhi moral pajak di masa pandemi covid-19.

Metode – Penelitian ini menggunakan regresi berganda sebagai metode. Adapun sejumlah wajib pajak di wilayah Surabaya Barat dan Timur menjadi sampel penelitian ini.

Temuan Utama - Hasil penelitian menunjukkan adanya perbedaan persepsi moral pajak dari aspek demografi saat Covid-19. Umur, jenis kelamin, dan tingkat pendidikan menjadi pemicu moral pajak saat covid-19. Meskipun demikian, faktor sumber penghasilan dan kepercayaan tidak mampu memicu moral pajak.

Implikasi Teori dan Kebijakan - Pemerintah perlu membuat sejumlah aturan yang lebih jelas mengenai insentif perpajakan. Selain itu, pemerintah juga dapat menyosialisasikan peraturan tersebut untuk meningkatkan moral pajak. 

Kebaruan Penelitian – Pengujian terhadap moral pajak saat covid-19 menjadi suatu kebaruan bagi penelitian ini.


Abstract - How Demographic Conditions Determine Tax Morale during Covid-19?

Main Purpose - This study aims to analyze demographic factors affecting tax morale during the covid-19 pandemic.

Method – This study uses multiple regression as a method. Several taxpayers in the area of West and East Surabaya became the sample of this study.

Main Findings – This study shows differences in tax morale perceptions from the demographic aspect during Covid-19. Age, gender, and level of education are triggers for tax morale during COVID-19. However, the source of income and trust factors are not able to trigger tax morale.

Theory and Practical Implications - The government needs to make several more precise rules regarding tax incentives. In addition, the government can also socialize the regulation to increase tax morale.

Novelty – Testing of tax morale during covid-19 is a novelty for this research.


covid-19; faktor demografi; insentif perpajakan; moral pajak

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