Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM

Abstract

The economy in Indonesia is dominated by business activities based on micro, small and medium enterprises (MSMEs). This business group has proven capable of making a significant contribution to MSME taxpayers. The increasing number of MSMEs from year to year provides an opportunity for the government to target this sector in an effort to increase taxes. This study aims to examine the effect of tax incentive policies, tax digitization and tax sanctions on MSME taxpayer compliance. In this study the method used for data collection was a questionnaire. The population in this study were 4,095 individual MSME taxpayers in the city of Pekanbaru who were registered as taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using random sampling method, with a total sample of 100 respondents. This research is a quantitative study with data obtained using IBM Statistics SPSS 25. The results show that tax incentive policies, tax digitization and tax sanctions partially have a positive effect on MSME taxpayer compliance.