The Effect of Tax Incentives, Tax Rates, and Tax Sanctions on Taxpayer Compliance During the Covid-19 Pandemic Period Registered at KPP Pratama Badung Selatan

Iswari, Raden Roro Nabila Kusuma Syifa and Karman, I Wayan and Suardani, Anak Agung Putri (2022) The Effect of Tax Incentives, Tax Rates, and Tax Sanctions on Taxpayer Compliance During the Covid-19 Pandemic Period Registered at KPP Pratama Badung Selatan. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to examine and analyze the effect of tax incentives, tax rates, and tax sanctions on taxpayer compliance during the COVID-19 pandemic registered at the KPP Pratama Badung Selatan. Data was collected through distributing questionnaires to 100 taxpayers. Analysis of the data in this study using SPSS version 25. The analytical method used is multiple linear regression to test and prove the research hypothesis. The results of the analysis show that tax incentives do not have a positive and partially significant effect on taxpayer compliance during the covid-19 pandemic because the results of the t-test have been carried out stating that the value of tcount (-.205)<ttable (1.98498) and pvalue (0.838)> =0.05. Tax rates have a positive but not partially significant effect on taxpayer compliance during the covid-19 pandemic, this can be proven from the results of the t-test, namely the value of tcount (1.352) < ttable (1.98498) and pvalue (0.180)> = 0.05. Tax sanctions have a positive and partially significant effect on taxpayer compliance during the covid-19 pandemic, this can be proven from the results of the t-test, namely the value of tcount (2.633)> ttable (1.98498) and p-value (0.010) <α=0.05. Tax incentives, tax rates and tax sanctions have a positive and significant effect simultaneously on the dependent variable, namely taxpayer compliance during the covid-19 pandemic, this is evidenced by the output of the SPSS program, the value of Fcount (10.352) > Ftable (3.09) with the influence of the independent variable tax incentives, tax rates and tax sanctions on the dependent variable, namely taxpayer compliance during the covid-19 pandemic, only 24.4%.

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