PENGARUH KEPERCAYAAN KEPADA PEMERINTAH DAN KEBIJAKAN INSENTIF PAJAK KHUSUSNYA PADA PPH PASAL 21 TERHADAP KEPATUHAN WAJIB PAJAK DI MASA PANDEMI

ABSTRACT This study aims to analyze and empirically test the effect of Trust in the Government and Tax Incentive Policies, especially in Article 21 Income Tax on Taxpayer Compliance in the Pandemic Period. The population in this study uses North Malang taxpayers who have income and have a NPWP that is in the data list of the North Malang KPP Pratama. The sample used in this study is convenience sampling. The primary data collection method in this study used a questionnaire. Partial Least Square (PLS) software version 3.0 is used for data analysis methods. The achievements in this study explain that taxpayer compliance is significantly influenced by the variable of trust in the government. And the incentive policy variable has a positive and insignificant effect on taxpayer compliance