RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect are religiosity, morals and environmental culture. The purpose of this study was to determine the effect culture on MSME taxpayer during Covid-19 pandemic Lowokwaru District, Malang City partially simultaneously. This research uses quantitative methods. Determination sample using Incidental Sampling technique order obtain a 95 Taxpayers City. data collection used by researcher is questionnaire. analysis method multiple linear regression SPSS program. results prove religiosity has significant compliance, morality with tcount, compliance. Meanwhile, jointly/combined have for what needs be considered taxpayers, namely being obedient paying taxes time.