Determinant of Tax Compliance of MSME Taxpayers During the Covid-19 Pandemic

(Case Study at the Regional Office of the Central Java Director General, Indonesia)

DOI

10.2991/aebmr.k.220602.028How to use a DOI?

Keywords

Taxpayer awareness; Tax Knowledge; Taxation Sanctions; Education Level; Compliance of MSME Taxpayers; Covid-19

Abstract

The COVID-19 pandemic has slowly efected the economy of MSMEs. Most MSME entrepreneurs must feel the negative impact and experience difficulties maintaining their business. This condition will affect tax revenue which is the mainstay of state revenue. MSMEs in the Central Java Province of Indonesia are areas experiencing a relatively high spread of Covid 19 thus, MSME actors will experience a decrease in income which can have an impact on non-compliance with tax obligations. Research on the impact of the Covid-19 pandemic on MSME taxpayer compliance is exciting to study because there are still MSME taxpayers who experience an increase in income and have a positive impact. This study aims to test the compliance of MSME Individual Taxpayers at the Regional Office of the Directorate General of Taxes in Central Java, Indonesia, during the Covid-19 pandemic. The sampling technique used was accidental sampling. Data was obtained by distributing questionnaires to MSME actors registered at the Regional Office of the Directorate General of Taxes, Central Java, Indonesia, as many as 100 respondents. Data processing method using multiple regression. The results show that taxpayer awareness, tax knowledge, tax sanctions, and education level affect the compliance of MSME taxpayers who are domiciled in Central Java Province, Indonesia, during the covid-19 pandemic.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Mujiyati
AU  - Rika Khalimaturrosyida
PY  - 2022
DA  - 2022/06/13
TI  - Determinant of Tax Compliance of MSME Taxpayers During the Covid-19 Pandemic
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 216
EP  - 223
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.028
DO  - 10.2991/aebmr.k.220602.028
ID  - 2022
ER  -