Pengaruh Insentif Pajak Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan…

ABSTRACT This study aims to find empirical evidence related to the effect of tax incentives and understanding of tax regulations on taxpayer compliance with risk preference as a moderating variable for Culinary MSME taxpayers at Kpp Pratama Pekanbaru. The population of this study is MSMEs registered at KPP Pratama Senapelan. The sample of this study was selected using the purposive sampling m…