PENGARUH SIKAP WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN PAJAK DI MASA PANDEMI COVID

The purpose of this study was to examine the effect of taxpayer attitudes, taxpayer awareness, and
understanding of tax regulations on tax compliance during the covid-19 pandemic. The population
of the data used is taxpayers at Kota Yogyakarta. There were 100 samples generated through the
random sampling method. This study has three hypotheses which tested using SPSS analysis tool
through SPSS v.26 application. The results of the study show that taxpayer attitudes, taxpayer
awareness, and understanding of tax regulations have a significant positive effect on tax
compliance during the covid-19 pandemic.