Factors Affecting Taxpayer Compliance: A study during the Covid-19 Pandemic

Abstract

The purpose of this study is to analyze whether aspects of the COVID-19 epidemic affect taxpayer compliance. The 92 MSME participants were all located in Jayapura City. Primary data, which is information collected by researchers through direct interaction with respondents, such as questionnaires, was used. In this study, multiple linear regression analysis was used. Data analysis was carried out through descriptive statistical tests, validity and reliability tests, normality and heteroscedasticity and multicollinearity tests, and hypothesis testing using the coefficient of determination, partial tests, and simultaneous tests. The results of this study indicate that tax knowledge, tax policy, attitudes, tax authorities' services, and the application of the self-assessment system are found to have a positive and statistically significant effect on taxpayer compliance. Taxpayer compliance among MSME players in Jayapura City is expected to increase if these elements are used more widely and effectively.