Insentif Pajak Dan Tingkat Kepercayaan: Pengaruhnya Terhadap Kepatuhan Wajib Pajak

Abstract

The research objective was to find out whether there was an effect of tax incentives on MSME taxpayer compliance during the COVID-19 pandemic with the level of trust in the government as a moderating variable. The sampling technique used is Accidental Sampling. The research sample are 100 respondents. Data collection through distributing questionnaires. Statistical testing to support Structural Equation Modeling (SEM) analysis using SmartPLS version 3.0 software. The results of the study document that tax incentives have a positive effect on MSME taxpayer compliance. The level of trust in the government is not able to moderate the effect of tax incentives on MSME taxpayer compliance.

Motor Vehicle Tax Fiscal Incentives, Tax Socialization, And Electronic One-Stop Administration Services Office Influence On Taxpayer Compliance With Taxpayer Awareness

“…The results of this study are in accordance with the research of Sartika, Afifah, and Sari (2021) which states that the provision of motor vehicle tax incentives (PKB) during the COVID-19 pandemic had a significant effect on taxpayer compliance in paying motor vehicle taxes owed. In addition, the existence of tax incentives as a form of tax relief can provide reactions and behavior of taxpayers to care about taxes so that they comply with taxpayer compliance (Amah et al, 2023) to fulfill their tax obligations. Therefore, it can be concluded that PKB incentives have a significant effect on taxpayer compliance.…”