EFEKTIVITAS INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MASA PANDEMI COVID-19 BERDASARKAN PERSPEKTIF PLANNED BEHAVIOUR THEORY

The purpose of this research is to analyze the effectiveness of tax incentives on individual taxpayer compliance during the Covid-19 pandemic using planned behavior theory. To achieve the research objectives, the research was conducted at KPP Pratama Pasuruan. The method used is a case study with a descriptive qualitative approach. Qualitative data obtained by conducting interviews, observations and documentation. The informants in this study were individual taxpayers who are registered at KPP Pratama Pasuruan. Data analysis techniques in this study are data reduction, data processing, data presentation and presenting research results. The results of the study indicate that individual taxpayers are able to understand related government programs, namely tax incentives and are willing to fulfill their obligations as taxpayers. In addition, tax incentives are also considered effective in increasing the compliance of individual taxpayers at KPP Pratama Pasuruan. However, it is unfortunate that very few taxpayers take advantage of this tax incentive