TY - JOUR AU - Nurhayati, Diah Mutiara AU - Witono, Banu PY - 2022/06/25 Y2 - 2024/03/29 TI - THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC JF - Jurnal Ilmiah Akuntansi dan Bisnis JA - j.ab VL - 7 IS - 1 SE - DO - 10.38043/jiab.v7i1.3563 UR - https://journal.undiknas.ac.id/index.php/akuntansi/article/view/3563 SP - 1-13 AB - <p>This&nbsp; study&nbsp; aims&nbsp; to&nbsp; examine&nbsp; the&nbsp; effect&nbsp; of&nbsp; tax&nbsp; understanding,&nbsp; tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and&nbsp; Medium&nbsp;&nbsp; Enterprises&nbsp; (MSMEs)&nbsp;&nbsp; in&nbsp;&nbsp; Ngawi,&nbsp;&nbsp; Indonesia&nbsp; during&nbsp; the&nbsp;&nbsp; Covid-19&nbsp; pandemic. This study uses primary data where data collection uses a questionnaire .&nbsp; Data collection method is by distributing questionnaires to tax payers of Micro Small&nbsp; and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84&nbsp; respondent. In this study using quantitative data analysis methods by classic test&nbsp; consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and&nbsp; the&nbsp; coefficient&nbsp; of&nbsp; determination&nbsp; (R<sup>2</sup>)&nbsp; test.&nbsp; The&nbsp; research&nbsp; results&nbsp; showed&nbsp; that&nbsp; the&nbsp; variables tax understanding, tax incentives, and tax sanction has an effect while tax&nbsp; rates hasn’t effect for MSME tax payers compliance.</p> ER -