Analisis Pengaruh Pengetahuan, Kesadaran dan Kebijakan Insentif Pajak pada Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19

Abstract

Berbagai dampak dan perubahan yang terjadi di masa pandemi Covid-19, termasuk dampak buruk bagi perekonomian Indonesia dan perubahan di bidang perpajakan. Upaya menjaga pertumbuhan ekonomi dan kestabilan perekonomian dari sektor pajak memerlukan perilaku patuh pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak, kesadaran pajak, dan kebijakan insentif pajak pada kepatuhan wajib pajak UMKM di masa pandemi Covid-19. Pengambilan data penelitian dilakukan di kota Salatiga. Hasil penelitian menunjukan bahwa pengetahuan pajak dan kesadaran pajak tidak berpengaruh terhadap kepatuhan wajib pajak, sedangkan kebijakan insentif pajak berpengaruh positif terhadap kepatuhan wajib pajak UMKM di masa pandemi Covid-19.

Various impacts and changes that occurred during the Covid-19 pandemic, including the negative impact on the Indonesian economy and changes in the taxation sector. Efforts to maintain economic growth and economic stability from the tax sector require tax compliance behavior. This study aims to determine the effect of tax knowledge, tax awareness, and tax incentive policy on UMKM taxpayers during the Covid-19 pandemic. Research data collection was carried out in the city of Salatiga. The results showed that tax knowledge and tax awareness had no effect on taxpayer compliance, whereas tax incentive policy has a positive effect on UMKM taxpayer compliance during the Covid-19 period.