PENGARUH MORALITAS DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN MEMANFAATKAN FASILITAS PERPAJAKAN DI MASA PANDEMI COVID-19 (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Malang Utara)

Taxes have an essential role in development in Indonesia. Taxpayers obedient to paying taxes are a manifestation of community participation in-state development. The success of tax collection depends on people's compliance in paying taxes. Tax compliance is crucial in supporting state revenues from the tax sector. However, during the Covid-19 Pandemic, many business actors experienced a decline in sales turnover, so the government implemented a policy of providing tax incentives to encourage taxpayer compliance in carrying out their obligations. This paper was conducted to determine the effect of taxpayers' morality and awareness on taxpayer compliance mediated by utilization tax facility incentives during the covid-19 pandemic. The research design used explanatory causality—methods of data collection with field surveys. The data source is primary. The unit of analysis was the individual. The sampling technique is simple random sampling. Owners and managers of MSMEs responded with a number of samples is 112. Time horizon using one-shot study. Data analysis using SEM Analysis.Keywords: MSMEs, PMK 82 tax facilities, morality, awareness, and MSME taxpayer compliance

Proceedings of the 3rd International Conference on Community Engagement and Education for Sustainable Development

This proceeding contains articles on the various ideas of the academic community presented at The 3rd International Conference on Community Engagement and Education for Sustainable Development (ICCEESD 2022) organized by the Universitas Gadjah Mada, Indonesia on 7th-8th December 2022.  ICCEESD is a biannual forum for sharing, benchmarking, and discussing HEI’s activities in developing Education for Sustainable Development towards community engagement. Education for Sustainability as a teaching strategy for resolving community challenges through formal, informal, or non-formal education is expected to benefit from various community service best practices by academics, researchers, and students. The 3rd ICCEESD has “Strengthening Education for Sustainability Towards Better Community Engagement” as its theme this year. It is expected that the 3rd ICCEESD will provide a forum for the presenters and participants to exchange best practices, policies, and conceptual implementation of Education for Sustainability towards better community engagement and explore ideas to address community needs.  Conference Title: 3rd International Conference on Community Engagement and Education for Sustainable DevelopmentConference Theme: Strengthening Education for Sustainability Towards Better Community EngagementConference Acronyms: ICCEESD 2022Conference Date: 7th-8th December 2022Conference Location: Grand Rohan Jogja Yogyakarta, IndonesiaConference Organizer: Universitas Gadjah Mada, Indonesi