Kusumaningrum, Meilawati and Damayanti, Theresia and G., Anna Nakhari (2023) The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator. In: Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia.
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Abstract
This study analyzes the impact of e-tax system utilization of taxpayers’ compliance during the pandemic with tax incentives as a moderator. The research data are collected by distributing questionnaires to 100 taxpayers as the respondents. We analyze the data using the descriptive quantitative metho
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:45 |
| Last Modified: | 17 Apr 2026 01:53 |
| URI: | http://eprints.eai.eu/id/eprint/45240 |
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