Final Income Tax Incentives for MSMEs Affected by Covid-19: CaseStudy at KPP Pratama Jakarta Tanah Abang Satu
DOI:
https://doi.org/10.24843/Keywords:
The Four Maxims, Tax Incentives, MSMEs, COVID-19 pandemicsAbstract
The government issued an incentive policy for Government Borne Final
Income Tax for MSME Taxpayers during the COVID-19 pandemic. The
research aims to evaluate this policy based on the tax collection principle "The
Four Maxims" and its implementation during the incentive period from April
2020 to December 2021. The research was conducted at Jakarta Tanah Abang
Satu Tax Office. The research uses mixed methods with a concurrent
triangulation model. The data used includes primary data in questionnaires to
MSME Taxpayers and interviews with tax officers, as well as secondary data in
the form of incentive data from the tax office. The research results show that
based on the perception of MSME Taxpayers, the tax incentive policy fulfills
the tax collection principle of "The Four Maxims". However, tax incentive data
shows that incentive utilization is still relatively low. The level of compliance
in fulfilling incentive realization reports is also not optimal. In implementing
policies, some obstacles arise from the side of taxpayers and tax officers. This
research is expected to contribute to the tax office to improve services and
convenience for MSMEs in utilizing tax incentives.
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