The Effectiveness of Tax Incentive Policy on Taxpayer Compliance Affected Msmes Covid-19 Pandemic

Abstract

The compIiance of MSME taxpayers registered with KPP Pratama TegaI is an interesting concern during the Covid-19 pandemic. This study examines the effect of tax incentive variabIes, tax sociaIization, and account representative supervision mainIy during the Covid-19 pandemic. This research is quantitative by using research instrument in the form of a questionnaire with Likert scaIe measurement. Hypothesis tested by muItipIe Iinear regression anaIysis. The resuIts showed that there was an infIuence between Tax Incentives, Tax SociaIization, and Account Representative Supervision on Tax CompIiance for MSME IndividuaI Taxpayers registered with the TegaI Tax Primary Office