Motivation Postures and Tax Incentive Towards Tax Compliance of SME in Surabaya During the Pandemic

DOI

10.2991/aebmr.k.201212.061How to use a DOI?

Keywords

COVID-19 pandemic, Motivational postures, Tax compliance, Tax incentive

Abstract

The economy in Indonesia is affected by pandemic COVID-19, resulting in a 5.32% decline in the 2nd quartal of 2020. The government issued tax incentives during this pandemic. This study aims to understand motivation postures (commitment, capitulation, resistance, game playing and disengagement) towards tax compliance in 2019 and perception of tax compliance in 2020. Respondents in this research are SME taxpayers in Surabaya. The results show that resistance and game-playing affect tax compliance in 2019; commitment affects perception of tax compliance in 2020; and tax incentive is moderating commitment towards perception of tax compliance in 2020.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Arja Sadjiarto
AU  - Fenicia Santoso
AU  - Kezia Nathasia
PY  - 2020
DA  - 2020/12/14
TI  - Motivation Postures and Tax Incentive Towards Tax Compliance of SME in Surabaya During the Pandemic
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 433
EP  - 439
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.061
DO  - 10.2991/aebmr.k.201212.061
ID  - Sadjiarto2020
ER  -