Gender analysis on the effect of tax incentives, taxation knowledge, and implementation of the e-filing system on tax compliance: Survey on MSMEs in Bekasi City

This study aimed to test and analyze the differences in the effect of tax incentives, tax knowledge, and the application of the e-filing system on tax compliance from the perspective of male and female gender as a novelty from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The results of the study indicate that 1) there is no difference in the effect of tax incentives on tax compliance from the perspective of male and female gender; this is because taxpayers who are male or female MSME players during the COVID-19 pandemic have not received the benefits of tax incentives directly and have not fully participated in education related to information about tax incentives. 2) There are differences in the effect of tax knowledge on tax compliance, where the male gender has a positive and significant effect while the female gender has no effect. Men have more responsibilities than women in working or running a business, especially during the Covid-19 pandemic. MSME taxpayers with male gender in Bekasi City already have sufficient knowledge of tax law and administration in carrying out tax reporting. 3) There are differences in the effect of implementing the e-filing system on tax compliance, where the female gender has a positive and significant effect. In contrast, the male gender has no effect.