Motivation Postures and Tax Incentive Towards Tax Compliance of SME in Surabaya During the Pandemic

摘要

The economy in Indonesia is affected by pandemic COVID-19, resulting in a 5.32% decline in the 2nd quartal of 2020. The government issued tax incentives during this pandemic. This study aims to understand motivation postures (commitment, capitulation, resistance, game playing and disengagement) towards tax compliance in 2019 and perception of tax compliance in 2020. Respondents in this research are SME taxpayers in Surabaya. The results show that resistance and game-playing affect tax compliance in 2019; commitment affects perception of tax compliance in 2020; and tax incentive is moderating commitment towards perception of tax compliance in 2020.