Pengaruh Fasilitas Insentif Pajak dan Sosialisasi PMK 44/2020 Terhadap Kepatuhan Wajib Pajak UMKM

This study aims to determine and prove whether the variable tax incentive facilities and tax socialization have an effect on SME taxpayer compliance. The population in this study is the UMKM taxpayers who have a turnover of not more than Rp. 4.8 billion. The sampling technique in this study used purposive sampling with a sample size of 100 respondents. In this study, the data collection technique used was a questionnaire. The analysis technique used is validity test, reliability test, classical assumption test, namely normality test and heteroscedasticity test, multicollinearity test, F test, t test, coefficient of determination (R2), and multiple linear regression analysis. The results obtained in this study indicate that the variables of Tax Incentive Facilities and Tax Socialization have a positive effect on SME Taxpayer Compliance.

Keywords: Tax Incentive Facilities, Tax Socialization, and SME Taxpayer Compliance