Pengaruh Insentif Pajak Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak Umkm…

ABSTRACT This study aims to examine and analyze: (1) the effect of tax incentives and tax benefits on taxpayer compliance, (2) the effect of tax incentives and tax benefits on taxpayer compliance with awareness as a moderating variable, and (3) the effect of incentives taxes and tax benefits on taxpayer compliance with self-efficacy as a moderating variable. The population in this study w…