THE EFFECT OF TAX INCENTIVES AND TAX KNOWLEDGE ON CORPORATE TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC AND INTENTION AS MODERATING

Abstract

This study aims to obtain empirical evidence of the effect of tax incentives and tax knowledge on taxpayer compliance, taxpayer intention to moderate the effect of tax incentives on taxpayer compliance and taxpayer intention to moderate the effect of tax knowledge on taxpayer compliance. The sample used in the study was 100 corporate taxpayers. Determination of the sample is done by non-probability method with purposive sampling technique. The data used is primary data collected through survey techniques with questionnaires. The data analysis technique used is moderation regression analysis (MRA). The results obtained are tax incentives have an effect on taxpayer compliance, tax knowledge has an effect on taxpayer compliance, taxpayer intentions strengthen the effect of tax incentives on taxpayer compliance and taxpayer intentions strengthen the effect of tax knowledge on taxpayer compliance. Regarding the theoretical implications, tax incentives and tax knowledge are external and internal factors that affect corporate taxpayer compliance, especially if the corporate taxpayer has the intention to comply. So the results of the study confirm the theory of TPB and attribution.

Keywords: incentive, intention, knowledge and compliance

DOI: 10.7176/RJFA/13-1-04

Publication date: January 31^st 2022