THE INFLUENCE OF COVID-19 INCENTIVES, DIGITALIZATION OF TAX SERVICES, AND TAXPAYER AWARENESS ON THE TAX COMPLIANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES

Empirical Study At One Of The Small Taxpayers Office In Jakarta

Abstract

This research aims to determine the influence of COVID-19 pandemic tax incentives, digitalization of tax services, and taxpayers' awareness on the tax compliance of Micro, Small, and Medium Enterprises (UMKM). The research focused on UMKM taxpayers at the Tax Service Office Pratama Jakarta X who have made Final Income Tax payments for UMKM during the years 2020-2022. The sampling was done using a non-probability sampling technique with purposive sampling method, and data analysis employed multiple linear regression analysis with SPSS 26 application. The results of this research, utilizing a random effects model, prove that both COVID-19 pandemic tax incentives and taxpayers' awareness partially have a significant positive effect on UMKM tax compliance. However, the digitalization of tax services is considered not to have a significant impact on UMKM tax compliance. On the other hand, COVID-19 pandemic tax incentives, digitalization of tax services, and taxpayers' awareness simultaneously have a significant influence on UMKM tax compliance.