The Influence of Tax Understanding, Tax Rate, Tax Incentive, and Tax Sanction on Taxpayer Compliance during the Covid-19 Pandemic

This study aims to examine the effect of understanding taxes, tax rates, tax incentive policies, and tax sanctions on taxpayer compliance during the covid-19 pandemic. The population in this study were all Micro, Small and Medium Enterprises (UMKM) in the Surakarta City area. The data used in this study is primary data obtained from the results of a questionnaire circulated in a case study on UMKM in the city of Surakarta. Sampling in this sample by simple random sampling in order to obtain 100 samples. The data analysis technique used was multiple linear regression analysis with SPSS version 25. The results showed that understanding of taxes, tax incentives, and tax sanctions had a significant effect on taxpayer compliance, while tax rates had no significant effect on taxpayer compliance.