The Influence of PPH Umkm Incentives on Compliance of Umkm Taxpayers With Entrepreneurial Nationalism as a Mediating Variable (Empirical Study on Msme Taxpayers at KPP Pratama Samarinda Ulu)

This study aims to investigate the impact of MSME income tax incentives (PPh) on MSME taxpayers\' compliance, with entrepreneurial nationalism as a mediating variable. The method used is quantitative with 200 personal and corporate taxpayers interviewed at KPP Pratama Samarinda Ulu. The data was collected using a Likert scale questionnaire and analyzed using SEM-PLS with SmartPLS 4.0. The results showed that MSME income tax incentives have a significant positive effect on taxpayer compliance. In addition, income tax incentives also have a significant positive effect on nationalism, and nationalism has a significant positive effect on compliance. Nationalism is found to partially mediate the effect of MSME income tax incentives on MSME taxpayers\' compliance.