The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang

Noviyanti -, S. M. Ferdous Azam


This study aims to determine the impact of the attitude of taxpayers, taxpayers’ knowledge, taxpayers’ awareness, and tax socialization on taxpayers’ compliance of Micro, Small, Medium-sized Enterprises (MSMEs) in Palembang, Indonesia during the Covid-19 Pandemic. A quantitative research method is used with a deductive research approach. This study used primary data by distributing questionnaires to taxpayers’ compliance of MSMEs in Palembang, Indonesia. The sample size used was 396 respondents with a total population of 37.902 (Department of Cooperatives and MSMEs, 2019) by using simple random sampling. Moreover, the IBM SPSS 20 software is used for analytical tool in this study. The results of this study indicate that partially the attitude of taxpayers’, taxpayers’ knowledge, and taxpayers’ awareness have a positive and significant effect on taxpayers’ compliance. On the other hand, tax socialization has no effect on taxpayers’ compliance


attitude of taxpayers, taxpayers’ knowledge, taxpayers’ awareness, tax socialization, taxpayers’ compliance

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