Pengaruh Pemberian Insentif Pajak Penghasilan Final Terhadap Kepatuhan Wajib Pajak UMKM Pada Masa Pandemi Covid-19 Seseuai PMK NO.9/PMK.03/2021 Di Kabupaten Badung

Abstract

Tax incentives represent the government's support for taxpayers aimed at national interests. One swift action taken by the government was the issuance of Minister of Finance Regulation No. 9/PMK.03/2021 regarding Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic. The key point of this regulation is the reduction of the final income tax rate to 0.5%. With a significant tax incentive for final income, the government aims to maximize the country's tax revenue as part of the national economic recovery effort. This study aims to determine the Influence of Final Income Tax Incentives on SME Taxpayer Compliance during the COVID-19 Pandemic According to Regulation No. 9/PMK.03/2021 in Badung Regency. The sampling technique employed in this research is random sampling, involving 100 SMEs in Badung Regency with a Taxpayer Identification Number (NPWP). The data analysis techniques used include simple linear regression coefficient analysis, determination analysis, and t-test, conducted using computer software (SPSS) Version 26.00 for Windows. The analysis results indicate that the provision of final income tax incentives has a positive and significant effect on taxpayer compliance in Badung Regency.