This article has been retracted at the request of the Editor-in-Chief and Publisher. Please see Elsevier's policy on article withdrawal. Reason: This article identical to the previously published article:“ Meningkatkan Kepatuhan Wajib Pajak UMKM Pada Era New Normal Melalui Pemberian Insentif Pajak, Peningkatan Kondisi Keuangan Dan Kesadaran Pajak”, Jurnal Owner : Riset dan Jurnal Akuntansi, Vol 6, No 2 (2022) 2167- 2179 authored by Budi Riyanti and Erna Sudarmawanti. DOI : 10.33395/owner.v6i2.826 Keywords: Tax Incentives, Financial Conditions, Tax Awareness, Taxpayer Compliance, New Normal Era