Pengetahuan Pajak, Sanksi Pajak, Modernisasi Sistem, Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19 Pada UMKM Di Kota Kediri

Abstract

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, system modernization, and financial conditions on MSME taxpayer compliance during the covid-19 pandemic. This research data was obtained from the Kediri City Micro Business Data until 2021, and the answers from the respondents by distributing questionnaires to MSME actors in the Kediri City District were processed as many as 70. The data analysis technique was carried out by instrument testing, classical assumption test, multiple linear regression analysis, and correlation analysis with hypothesis testing to test the effect partially (t test) and simultaneously (F test).

            The results show that the tax knowledge variable has a positive effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, system modernization has a positive effect on taxpayer compliance, and financial conditions have a positive influence on MSME taxpayer compliance.

Keywords: Tax Knowledge, Tax Sanction, System Modernzation, Financial Condition, Taxpayer Compliance