Dampak Insentif PPH Pasal 21, Insentif Ppn (Percepatan Restitusi), dan Perilaku Kepatuhan Terhadap Penerimaan PPN Ketika Pandemi Covid-19 (Studi Pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

In this study, researchers want to test and prove the impact of Income Tax Article 21 incentives, VAT incentives (accelerated restitution), and compliance behavior on VAT revenue. The analysis used is Multiple Linear Regression Analysis. The data in this study are 36 months of observation (36 months of time series data) over a 3-year period covering January 2020 to December 2022. The type of data in this study is secondary data. The sample selection technique is a total sampling technique in which all members of the population are used as research samples consisting of 36 months of time series data. Research data processing using SPSS software. The results of the research conducted by researchers show that Income Tax Incentives 21 have a positive effect on VAT Revenue, VAT Incentives have a positive effect on & VAT Revenue Compliance Behavior has a positive effect on VAT Revenue. Another result is that Income Tax Incentives 21, VAT Incentives & Compliance Behavior together or simultaneously are able to influence VAT Revenue.