Influence of Incentive Policy Taxes and Tax Services on Taxpayer Compliance with Tax Socialization as a Moderating Variable in MSME Taxpayers during the Covid-19 Pandemic

Shintya Dwi Permata, Murtanto Murtanto

Abstract


Micro, Small and Medium Enterprises (MSMEs) are the largest group of business actors in Indonesia and are the sector most affected by the COVID-19 pandemic. Various policies have been carried out by the government so that MSMEs can survive, one of which is the policy of providing Government-borne MSME Final Income Tax Incentives. This study aims to analyze the effect of tax incentives and tax services on taxpayer compliance moderated by taxation socialization. The population used in this study is MSME taxpayers registered at KPP Pratama Bengkulu Dua. The sampling technique used is purposive sampling with certain criteria with a sample of 100 respondents. The technique used to analyze the data using the Partial Least Square (PLS) method. Based on the tests conducted, the results showed that (1) tax incentives had a significant positive effect on taxpayer compliance, (2) tax services did not have a significant positive effect on taxpayer compliance, (3) tax socialization did not have a significant positive effect on taxpayer compliance, and (4) Tax socialization is not able to moderate the effect of tax incentives and tax services on taxpayer compliance.


Keywords


tax incentives; tax services; tax socialization; taxpayer compliance

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DOI: https://doi.org/10.33258/birci.v5i3.6115

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