Eforis, Chermian and Diana, Patricia (2022) Tax Incentive During Covid 19 Pandemic: How Effective is it Recover Indonesia’s Economy?”. In: Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021.
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Abstract
The Indonesia government grants an incentive for Article 21 Income Tax to increase public consumption which has decreased due to Covid-19 pandemic. This article discusses the effectiveness of tax incentives for taxpayers and factors that contribute to the effectiveness. We measured the effectiveness with taxpayers awareness and the economic effect for taxpayers. Data was collected through questionnaires and analyzed using multiple regression analysis. The results are publicized tax policy and personal financial planning have positive significant effects towards the effectiveness of Article 21 Income Tax incentive.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 23 May 2022 04:37 |
| Last Modified: | 23 Aug 2022 03:19 |
| URI: | https://kc.umn.ac.id/id/eprint/21462 |
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