ANALYSIS OF TAXPAYER COMPLIANCE IN PAYING SME INCOME TAXES USING ONLINE PLATFORMS IN THE COVID-19 ERA AND THE NEW NORMAL ERA

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Endang Mahpudin, Annisa Aghniarahma Junia, Sonny Hersona, Reminta Lumban Batu

Abstract

World economies experienced instabilities and recessions following the COVID-19 pandemic, including Indonesia. Despite the onset of a 'new normal era', it is not yet known when Indonesia's economic condition will improve, this has a major impact on state revenues, especially taxes. There have been many efforts made by the Directorate General of Taxation, to provide tax facilities for the business community so that they can survive during this pandemic. This is a comparative study on the tax payment compliance of MSMEs in the COVID-19 pandemic era and the new normal era. Data collection in this research was through literature study and use of the questionnaire. The data analysis technique used to determine the correlative relationship in this study is the SEM (Structural Equation Modeling) technique. Results of the study show an overview of taxpayer compliance in paying MSME income taxes during the Covid-19 pandemic period and the new normal period. Another way Indonesia dealt with taxation in the Covid-19 pandemic and the new normal was to issue tax facilities that included income tax incentives such as tax exemptions/deductions for a certain period of time.

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