PENGARUH INSENTIF PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI COVID-19

This study aims to determine the effect of tax incentives, tax rates and tax sanctions on individual taxpayer compliance during the COVID-19 pandemic. This test uses Individual Taxpayer Compliance as the dependent variable, and Tax Incentives, Tax Rates and Tax Sanctions as independent variables. The sample used in this study is an individual taxpayer who gets tax incentives and is domiciled in Mandailing Natal district or registered at KP2KP Panyabungan. This research uses purposive sampling method. The type of data used in this study is primary data. Based on the process of distributing questionnaires, a sample of 110 respondents was obtained. Hypothesis testing in this study uses multiple linear regression, as well as path analysis using the SPSS Version 22 application. The results show that tax incentives, tax rates and tax sanctions jointly affect individual taxpayer compliance. Partial tax incentives have no effect on taxpayer compliance. While the variable tax rates and tax sanctions have a positive effect on taxpayer compliance.