Pengaruh Omset Penghasilan, Insentif Pajak, dan Self Assessment System terhadap Kepatuhan Wajib Pajak selama Masa Pandemi Covid-19

This study aims to analyze the effect of income/turnover, tax incentives, and self assessment system on taxpayer compliance during Covid-19 pandemic. The population in this study are MSME taxpayer. The sample used was 100 respondents using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. This technique is used to predict the effect of income/turnover, tax incentives, and self assessment system on taxpayer compliance during Covid-19 pandemic. In this study, data collection techniques used were using questionnaire instruments. The results obtained in this study indicate that the variable Income/Turnover and Self Assessment System have an effect on taxpayer compliance during Covid-19 pandemic. While the Tax Incentives have no effect on taxpayer compliance during Covid-19 pandemic.

Keywords: Income, Turnover, Tax Incentives, Self Assessment System, Taxpayer Compliance, Covid-19