KnE Social Sciences

ISSN: 2518-668X

The latest conference proceedings on humanities, arts and social sciences.

MSME Tax Compliance During the COVID-19 Pandemic

Published date: Sep 28 2022

Journal Title: KnE Social Sciences

Issue title: 4th International Conference on Education and Social Science Research (ICESRE)

Pages: 297–312

DOI: 10.18502/kss.v7i14.11980

Authors:

Nita Andriyani Budimannita.andriyani@umk.ac.idMuria Kudus University, Indonesia

Mukhamad NurkamidMuria Kudus University, Indonesia

Jaka SriyanaIslamic University of Indonesia, Indonesia

Akhsyim .2Islamic University of Indonesia, Indonesia

Abstract:

The COVID-19 pandemic has had a significant impact on MSME actors who are experiencing an economic crisis. The decline in people’s purchasing power has also greatly affected the sustainability of MSME businesses. The economic crisis experienced by MSMEs can unwittingly be a threat to the national economy, especially tax revenues. This study aims to examine the effect of the level of tax evasion, the level of trust in the legal system and government, the knowledge of tax incentives, the use of tax incentives, and tax digitalization on tax compliance. The respondents of this study were 195 MSME actors in Kudus Regency, Indonesia. Data were analyzed through multiple linear regression analysis. The results showed that the level of tax evasion, knowledge of tax incentives, utilization of tax incentives, and tax digitization had a positive effect on tax compliance, while the level of trust in the legal system and government did not affect tax compliance.

Keywords: tax compliance, MSMEs, COVID-19

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