The Covid-19 pandemic has caused the open unemployment rate (TPT), the impact experienced by all taxpayers throughout the country is at least enough to make activities in this country not conducive. The government through the Ministry of Finance has issued several incentive and relaxation policies in the field of taxation for taxpayers affected by the Covid-19 pandemic in order to realize the National Economic Recovery. Tax incentives and relaxation are government policies that refer to the efforts made by a country to attract investors in order to encourage economic activity, with the government policy of the Directorate General of Taxes (DJP) of the Ministry of Finance providing relaxation in the form of simplification of document submission to complete annual notification letters or SPT, in Covid-19 pandemic conditions This relaxation is provided for corporate taxpayers and individual taxpayers. his study is to determine whether there is an effect of incentives and relaxation as well as understanding of tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance of the annual SPT reporting of individual taxpayers and institution. Utilization of Information Technology has a significant effect on taxpayer compliance.