ABSTRACT

This study aims to analyze the effect of tax knowledge, tax policies, and tax sanctions on voluntary tax compliance with tax incentives as a moderating variable (studies on micro, small and medium enterprises (MSMEs). The dependent variable in this study is voluntary tax compliance. The independent variables consist of tax knowledge, tax policies and tax sanctions, while the moderating variable is tax incentives for UMKM in Jambi City. This study uses primary data derived from questionnaires filled out by respondents. Data from the questionnaire were processed using SPSS software using multiple linear regression analysis and Moderated Regression Analysis (MRA). Respondents to this study were registered taxpayers at KPP Pratama Jambi City who had MSMEs. Data collection by distributing questionnaires to 388 samples. The results of this study indicate that tax knowledge has no effect on voluntary tax compliance, but tax policies and tax sanctions have an effect on voluntary tax compliance. Tax incentives are able to moderate the effect of tax knowledge, tax policies, and tax sanctions on voluntary tax compliance in Jambi City MSMEs.

Keywords: Voluntary Tax Compliance, Tax Incentives, Tax Knowledge