INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME

Changes in the business world due to COVID-19 pandemic have directly affected Individual predisposition of people. The government provides several economic stimuli so that Indonesian economy and adjustments tax regulations harmonization regulations. Harmonization is expected help income from sector with taxpayer compliance paying taxes. purpose this study analyze individual predisposiotion Batik SME’s Special Region Yogyakarta carrying out payment obligations latest legislation This research uses method purposive sampling number respondents 50 male womans respondents. Data were processed using WarpPLS 7.0 aim examining direct indirect causal relationships as well significant insignificant ones. results explain variableIndividual Predispositon did not affect even though mediation variable Tax Regulations was added, while for woman had a effect. knowledge significantly related compliance. has effect on respondent compliance, but an relationship fully mediates