MODERATING TAX INCENTIVES AND TAX SOCIALIZATION ON THE EFFECT OF FINANCIAL CONDITIONS ON TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC

Abstract

The purpose of this study is to obtain empirical evidence of the effect of financial condition on taxpayer compliance, to obtain empirical evidence of tax incentives and taxation socialization moderating the effect of financial condition on taxpayer compliance. This’research was conducted at the Tax Office in’Badung Regency using primary data obtained from questionnaires. The method of determining the sample using the convenience sampling method, namely the type of sample selection from population elements whose data is easily obtained by researchers, with 205 taxpayers as respondents. The data analysis technique used is a simple linear regression test model and moderated regression analysis (MRA). The implications of this research include two things, namely theoretical implications and practical implications.

Keywords: Covid-19 Pandemic, Taxpayer Compliance

DOI: 10.7176/RJFA/13-1-03

Publication date: January 31^st 2022