Author(s): Putu Kepramaeni, AnikYuesti, I Made DwiAdnyan
This study aims to determine obligation of tax mandatory during covid-19 pandemic period in economic behavior through the effect of taxation knowledge, taxpayer understanding, and taxation socialization on tax compliance in paying and reporting tax with the elimination of tax sanctions as a moderating variable. Taxpayers are said to be obedient if they are timely in paying and reporting taxes, do not have arrears for all types of taxes.
Research Design & Methods: The population in this study amounted to 182,591 taxpayers registered at the Pratama Tax Service Office in Gianyar Regency. Sampling using incidental sampling method so that by using the Slovin formula obtained 100 research samples and the test instrument used is Moderate Regression Analysis.
Findings: The results of this study prove that during covid-19 pandemic, tax knowledge has a positive effect on taxpayer compliance in paying taxes. While the understanding of taxpayers and taxation socialization does not affect the compliance of taxpayers in paying taxes. Elimination of tax sanctions can moderate (strengthen) the influence of tax knowledge on taxpayer compliance in paying taxes, but removal of tax sanctions cannot moderate (weaken) the effect of understanding taxpayers and taxation socialization on taxpayer compliance in paying taxes.
Implications & Recommendations:During the Covid-19 pandemic, Gianyar Regency KPP was expected to disseminate information to the public routinely through the existing mass media in order to increase understanding in the field of taxation especially when changes in regulations and procedures made it easier for taxpayers to carry out their obligations.
Contribution & Value Added: During the Covid-19 pandemic, many taxpayers were indifferent to the taxation because they were not aimed at increasing tax understanding but the process of handling the Covid-19 case, carried out self-rescue both in terms of psychology and economics.