PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN INSENTIF PAJAK DIMASA PANDEMI COVID-19 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG (Implementasi PMK No.86 Tahun 2020)

This study aims to determine whether the knowledge of taxation, tax socialization and tax incentives during the Covid-19 pandemic on the compliance of UMKM taxpayers in the city of Palembang (implementation of PMK No.86 of 2020). The theory used in this research is attribution theory. The population in this study were all UMKM taxpayers registered in the city of Palembang as many as 37,351. The sample was determined using purposive sampling method. Hypothesis testing uses multiple regression analysis methods with the help of the SPSS ver-25 program. The results of this test indicate that
the first hypothesis (H1) which states that taxation knowledge affects the compliance of UMKM taxpayers is accepted. The second hypothesis (H2) which states that taxation socialization has no effect on UMKM taxpayer compliance, is rejected. The third hypothesis (H3) which states that tax incentives affect UMKM taxpayer compliance, accepted.

Keywords: Knowledge of Taxation, Tax Socialization, Tax Incentives and UMKM Taxpayer Compliance