The Effect of Final Income Tax Incentives Rate on the Reporting of PMK 44/2020 Realization Letter

Tax incentives are one of the government's responses to impact COVID-19 pandemic on businesses, and businesses affected by this is MSMEs. Therefore, study aims determine effect final income tax borne government following PMK No.44/2020, in form ease calculating payable, reporting payable compliance with realization letter No.44/2020. This used primary data distributing questionnaires MSMEs Dramaga Bogor Regency. The collection method done disseminating questionnaires, interviews, observations. Based results study, authors concluded that incentive has no direct effect, while directly affects