PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, FAKTOR EKONOMI, SANKSI PERPAJAKAN, PENYULUHAN PERPAJAKAN, INSENTIF PAJAK, OPTIMALISASI ICT TERHADAP KEPATUHAN WAJIB PAJAK MASA PANDEMI COVID-19

Abstract

This research aimed to determine the effect of service quality, education level, economic factors, tax sanctions, tax consultation, tax incentives, and ICT optimization on taxpayers’ compliance during the pandemic of Covid-19. Moreover, the research was quantitative, with primary data. Furthermore, the instrument in the data collection technique used questionnaires. The questionnaires were distributed to taxpayers listed on KPP Gubeng, Surabaya. Additionally, the data collection technique used probability sampling, consisting of 100 people. The data analysis technique used multiple linear regression with SPSS 26. The research result concluded that understanding tax rules, service quality, tax sanctions, tax consultation, tax incentives, and ICT optimization ICT significantly affected taxpayers’ compliance listed on KPP Gubeng, Surabaya. It was shown from each significance level had  = 0.05. However, economic factors had an insignificant effect on taxpayers’ compliance listed on KPP Gubeng, Surabaya; which had a significance level of  > 0.05, during the pandemic of Covid19.