Impact Of Pandemic On Tax-Paying Compliance

This study aims to determine taxpayers' perception and financial conditions during the pandemic on level of tax compliance in Micro, Small, Medium Enterprises (MSMEs). The research method used this is a data quality test consisting validity reliability testing, classical assumption normality test, multicollinearity heteroscedasticity hypothesis testing multiple regression analysis. variables are perceptions pandemic. results indicate that taxpayers has positive effect with paying taxes MSMEs Pontianak City. Theory Planned Behavior supports explain all actions or behavior begin intention. Behavioral intentions formed by attitudes toward behavior, social norms control over perceived behavior. Government policies incentives provide convenience for MSME actors because do not need deposit owed but only make realization report every month. will increase taxpayer awareness fulfilling their obligations.