Analisis Sosialisasi Dan Pemahaman Perpajakan Terhadap Efektivitas Insentif Pajak Pada Masa Pandemi Covid-19

This study analyzes how the tax incentive policies that have been given to MSME actors. research was conducted in one of capital areas Semarang regency, namely Ungaran. The problem this observation is examine a policy form incentives provided by government during COVID-19 pandemic can be accepted or enjoyed taxpayers, especially aims determine socialization taxation and understanding on issuance Government Regulation no. 44 2020 has an influence effectiveness providing taxpayers. quantitative descriptive with data analysis tool used SPSS version 22. uses primary data. Information collection techniques questions questionnaires. results showed positive effect also incentives. With good taxation, for taxpayers whose taxes are will increase.