The Effect of Giving MSME Final Income Tax Incentives and Taxpayer Awareness on the Level of Taxpayer Compliance

  • Muhammad Afif Yusuf Universitas Muslim Indonesia
Keywords: Tax, Foreign Ownership, Tunneling Incentive, Transfer Pricing

Abstract

This study was conducted to test and analyze the effect of providing Final Income Tax incentives and taxpayer awareness on the level of compliance of Micro, Small, and Medium Enterprises Taxpayers in reporting Annual Tax Returns at the South Makassar Primary Tax Office. This study uses primary data by surveying 90 taxpayers as a sample with a simple random sampling technique from all MSME taxpayers who use tax incentives as many as 887 taxpayers. The analytical method used in this research is descriptive analysis and multiple linear regression analysis. The data were analyzed using the SPSS IBM Version 24 program. The results of this study indicate that the provision of Final Income Tax incentives has a positive and significant effect on the level of compliance of MSME taxpayers in reporting the Annual SPT at the South Makassar Primary Tax Service Office. The government-borne PPh Final PPh incentive policy (DTP) for the long term is no longer effectively implemented. Taxpayer awareness has a positive and significant effect on the level of compliance of MSME taxpayers in reporting the Annual SPT at the South Makassar Primary Tax Service Office.

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Published
2022-01-31
How to Cite
Yusuf, M. A. (2022). The Effect of Giving MSME Final Income Tax Incentives and Taxpayer Awareness on the Level of Taxpayer Compliance. Point of View Research Accounting and Auditing, 3(1), 01 - 14. https://doi.org/10.47090/povraa.v3i1.177
Section
Articles