PENGARUH PENGETAHUAN PAJAK, PENDAPATAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM JASA BARBERSHOP MASA PANDEMI COVID-19

This study aims to examine the effect of tax knowledge, income and tax rates on MSME taxpayer compliance during the covid-19 pandemic. The sample used in this study was purposive sampling technique. And the number of samples in this study were 110 people. The data used is primary data. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear regression test, t test and f test. Hypothesis testing using SPSS 25 program assistance. The results of this test state that tax knowledge and income have a positive and significant effect while tax rates have no significant effect on MSME taxpayer compliance during the covid-19 pandemic. Keywords: Tax Knowledge, Income, Taxrate , Taxpayer Complianc