The Effect of Tax Incentives, Tax Rates, Tax Sanctions, and Services on Corporate Taxpayer Compliance Before and During the COVID-19 Pandemic

Prior to and during the COVID-19 epidemic, this research intends to ascertain and analyze the impact of tax incentives, tax rates, tax sanctions, and services on corporate taxpayer compliance. Quantitative research methods are employed. Both the population and the sample are comprised of 100 corporate taxpayers registered at KPP Pratama Samarinda. Multiple linear regression analysis for the purpose of hypothesis testing. There were four main factors that affected corporate taxpayer compliance: 1) tax incentives had a positive and significant effect, with a significant value of 0.042; 2) tax rates had no effect, with a significant value of 0.471; 3) tax sanctions had a negative and insignificant effect, with a significant value of 0.506; and 4) service had a positive and significant effect, with a significant value of 0.042