Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak terhadap pendapatan UMKM pada masa pandemi covid-19 di Kota Tarakan. Dalam menghadapi tekanan ekonomi yang sulit akibat dampak pandemi covid-19 pemerintah mengeluarkan berbagai kebijakan khususnya bagi pelaku usaha UMKM agar mampu bertahan dan menjaga keberlangsungan usahanya. Salah satunya adalah dengan memanfaatkan insentif pajak yang diatur dalam Peraturan Menteri Keuangan Nomor 86/PMK.03/2020. Adapun insentif yang di berikan ialah insentif PPh pasal 21, insentif final UMKM, PPh pasal 22 impor, PPh pasal 25, dan insentif PPN. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner dan dokumentasi. Teknik pengambilan sampel yang digunakan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 86 UMKM yang menerima insentif pajak PMK/86/2020 di Kota Tarakan. Pengujian hipotesis menggunakan analisis regresi linear sederhana dengan memperhatikan nilai koefisien regresi, uji parsial, dan uji koefisien determinasi. Berdasarkan hasil penelitian menunjukkan bahwa insentif pajak berpengaruh positif terhadap pendapatan UMKM pada masa pandemi covid-19.

This research aimed to determine the effect of tax incentive on income of MSMEs during the COVID-19 pandemic in Tarakan In facing the difficult economic pressures due the impact of COVID-19 pandemic, the government has issued various policies, especially for the MSME business actors to be able to survive and maintain their business continuity, including the utilization of tax incentive regulated I in the Minister of Finance Regulation Number 86/PMK.03/2020. The provided incentives included Income Tax Article 21 incentives, MSME final incentives, Income Tax Article 22 on import incentives, Income Tax Article 25 incentiv incentives, and VAT incentives. This research used a quantitative method with a descriptive approach The research data were collected by distributing questionnaires and documentation 86 MSMEs receiving the PMK/86/2020 tax incentives in Tarakan were collected using a purposive sampling technique as s the research samples. The hypothesis testing was conducted using a simple linear regression analysis by paying attention to the value of regression coefficient, partial test, and determination coefficient test. Based on the research results, it showed that tax incentive positively affected income of MSMEs during the COVID-19 pandemic