During the Covid-19 Pandemic, a Compliance Tax Was Imposed on Batik Tegalan Entrepreneurs from the Perspectives of Information, Knowledge, Accounting Systems, and Business Types

DOI

10.2991/assehr.k.220101.007How to use a DOI?

Keywords

Information; Knowledge; System; Type of Business; Compliance

Abstract

The purpose of this research is to examine the impact of tax information, tax knowledge, accounting systems, and MSME business types on tax compliance during the COVID 19 pandemic. The method used in this study is to use the original data to carry out descriptive quantification in the form of a questionnaire survey and literature research. The data analysis methods used include descriptive statistics, classical assumptions (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (F-test and T-test). The results of this study show that during the COVID19 pandemic, the impact of taxpayer knowledge, business types, and tax information had an effect on Batik Tegalan Enterprise. Otherwise, the accounting system information will not affect the tax compliance of Batik TegalanEnterpreneur.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Maulida Dwi Kartikasari
AU  - Ibnu Muttaqin
AU  - Eva Anggra Yunita
AU  - Fahmi Firmansyah
PY  - 2022
DA  - 2022/01/05
TI  - During the Covid-19 Pandemic, a Compliance Tax Was Imposed on Batik Tegalan Entrepreneurs from the Perspectives of Information, Knowledge, Accounting Systems, and Business Types
BT  - Proceedings of the 2nd International Conference on Social Science, Humanities, Education and Society Development (ICONS 2021)
PB  - Atlantis Press
SP  - 44
EP  - 53
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220101.007
DO  - 10.2991/assehr.k.220101.007
ID  - Kartikasari2022
ER  -