Tax Incentives, Tax Knowledge and Taxpayer Compliance:Empirical Study with the Issuance of PMK Number 44 / PMK.03 / 2020

Abstract

This study is to determine the impact of taxpayer compliance on public sector
corporate taxpayers in South Badung Regency according to PMK Number
44 PMK.03 / 2020 and tax knowledge during the Covid-19 pandemic. This
research was conducted on MSMEs registered as taxpayers in South Badung
Regency. The total sample taken using the proportional random sampling
method with the Slovin technique was 100 MSME taxpayers registered in
South Badung district. The analysis technique used was multiple linear
regression analysis. . Based on the data that has been collected and the test
results using multiple linear regression models, the following conclusions
can be drawn: the impact of tax incentives has a positive effect on corporate
taxpayer compliance in the SME industry in the southern part of Badung
Regency. Taxpayer knowledge has a positive effect on corporate taxpayer
compliance in the MSME environment of South Badung Regency.