The Effect of Technology and Spirituality Dimensions on Taxpayers’ Compliance During COVID-19

DOI

10.2991/aebmr.k.201212.051How to use a DOI?

Keywords

COVID-19, Modernization, Tax administration system, Tax compliance, The law of sowing and reaping

Abstract

This study investigates the modernization effect of the tax administration system and the law of sowing and reaping on taxpayer compliance during the COVID-19 pandemic. This study used data derived from distributing questionnaires to 100 taxpayers that have businesses located in Indonesia and embrace Christianity and Catholicism. This study used Structural Equation Modelling-Partial Least Square (SEM-PLS) for data processing. The results of this study prove that the tax administration system modernization and the law of sowing and reaping have a positive and significant impact on tax compliance during the COVID-19 pandemic.

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  - Retnaningtyas Widuri
AU  - Brigita Evelyn Tjitradi
AU  - Velia Priska Santoso
PY  - 2020
DA  - 2020/12/14
TI  - The Effect of Technology and Spirituality Dimensions on Taxpayers’ Compliance During COVID-19
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 360
EP  - 368
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.051
DO  - 10.2991/aebmr.k.201212.051
ID  - Widuri2020
ER  -