THE INFLUENCE OF TAX SANCTIONS AND TAX AWARENESS ON MSME TAX COMPLIANCE WITH TAX INCENTIVES AS A MODERATION VARIABLE

Abstract

The aim of this research is to determine tax sanctions and tax awareness on MSME tax compliance with Tax Incentives as a Moderating Variable (Case Study at North Bekasi KPP Pratama). The population in this study were taxpayer MSMEs registered with the North Bekasi KPP Pratama using the accidental sampling technique (Convenience Sampling) and the sample used was 100 respondents. The analytical research methods used are descriptive statistics, quality testing, classical assumption testing, and hypothesis testing using the application, namely SPSS version 25. The research results show that tax sanctions have a positive and significant effect on tax compliance, tax awareness does not have a positive and significant effect on tax compliance, tax incentives have a positive and significant effect on tax compliance, tax incentives cannot moderate tax sanctions on taxpayer compliance, and tax incentives cannot moderate tax awareness on taxpayer compliance.