Susanti, Jeni, Sanusi, Anwar and Sunardi, Sunardi (2022) How Dynamics of Tax Compliance in the New Normal Era. International Journal of Business Marketing and Management (IJBMM), 7 (2). pp. 13-20. ISSN 2456-4559

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Abstract

The government's ability to regulate the resources of the regions in the new normal era during the Covid 19 pandemic is greatly helped by the creative economy that relies on ideas and stock of knowledge from Human Resources. The purpose of this research is to understand the dynamics of tax
compliance in creative economy business actors; initiating creative industry action with a sustainable integrative business assistance model for creative economy business players to fulfill tax obligations in Indonesia. Data wa s obtained by in-depth interviews and documentation on key informant. Determination of data sources using random sampling. Data validity uses source triangulation. Data
analysis technique uses data analysis model according to Miles and Huberman. The results of the study obtained the dynamics of tax compliance of creative economy business actors in the elaboration of knowledge and understanding of taxation. initiation o f a creative industry action to fulfill tax obligations in Indonesia is based on the economic resilience of creative economy actors. The need for an integrated
sustainable business assistance model for creative economy business actors that involves integrating involvement of academia, business, creative economy community, government, mass media – social media, resources as a new normal ecosystem. Expansion of tax education, tax training platform, to improve taxpayer compliance

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