Kajian  Kebijakan Pemberian Insentif Pajak Dalam Mengatasi Dampak Virus Corona Di Indonesia Tahun 2019

Selvi, Selvi; Ramdhan, Alief

doi:10.31334/transparansi.v3i1.846

Cited by 12 publications

(13 citation statements)

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“…Article 21 stated that the income tax incentive as an individual income tax in the form of salaries, wages, honorarium, allowances, and payments in connection with work, tradition or activities carried out by domestic individuals. The incentive given is in the form of PPh 21 DTP, which means that employees get a full salary without being taxed by the employer (Selvi, & Ramdhan, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Article 25 Income Tax incentives for taxpayers' instalments reduce 30% of the amount paid to taxpayers who have KLU. The policy of providing Value Added Tax (VAT) incentives is in the form of a preliminary refund of tax overpayments for taxpayers with KLU and who submit a Periodic SPT of VAT overpayment of restitution with a maximum overpayment amount of IDR 5,000,000,000 (Selvi & Ramdhan, 2020). the government (DTP), which applied from April to December 2020.…”

Section: Literature Reviewmentioning

confidence: 99%

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The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Kristiana

Kristianti

2022

JCDA

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This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Kristiana

Kristianti

2022

JCDA

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“…Covid-19 merupakan virus Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2) yang mengganggu sistem pernapasan manusia dan tingkat penyebarannya sangat cepat ke seluruh negara di dunia sehingga cukup sulit untuk ditekan (Yue Zu et al, 2020). Pandemi yang masih melanda dan belum berakhir sampai saat ini memberikan imbas yang signifikan pada berbagai bidang (Selvi & Ramdhan, 2020). Hampir semua bidang merasakan dampak akibat pandemi ini tidak terkecuali pada sektor ekonomi.…”

Section: Latar Belakangunclassified

Pengaruh Kebijakan Ekonomi Berbasis Insentif Pajak Dan Sistem Administrasi Pajak Modern Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kota Denpasar Pada Masa Pandemi

Aryawan¹,

Karmana²,

Wijana³

2022

JPI

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The Covid-19 pandemic that continues to this day has had a significant impact on the economic sector. One of the impacts is a decrease in tax revenues. The declining tax revenue in this pandemic situation has prompted the government to provide economic policies based on tax incentives to deal with the pandemic for affected taxpayers, especially in the MSMEs sector. The current pandemic requires that most activities be carried out online, including tax obligations. This study aims to examine the effect of Economic Policy Based on Tax Incentives and Modern Tax Administration Systems through e-Registration, e-Filing, e-Billing and e-Reporting for covid-19 incentives on MSMEs Taxpayer Compliance in Denpasar City During the Pandemic Period. This study analyzed primary data from questionnaires distributed to 100 MSMEs taxpayers in Denpasar City. Testing of research variables was carried out using the Partial Least Square method. The results showed that the Economic Policy Based on Tax Incentives and the Modern Tax Administration System with the implementation of e-Filing, e-Billing, e-Reporting for covid-19 incentives had a positive and significant effect on MSMEs taxpayer compliance. While the implementation of e-registration does not have a positive and significant effect on MSMEs taxpayer compliance.

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“…Kebijakan tersebut diatur dalam PMK 09/2021 tentang insentif pajak untuk wajib pajak terdampak pandemi covid-2019. Di mana insentif pajak merupakan suatu pengecualian pengenaan pajak, pembebasan pajak, pengurangan atau kredit pajak tertentu, tarif khusus atau kewajiban pajak yang ditangguhkan (Asson & Zolt sebagaimana dikutip oleh (Selvi and Ramdhan, 2020). Penerapan insentif pajak yang diatur dalam PMK 09/2021 ini adalah unuk memberikan keringanan terhadap para pelaku usaha yang terdampak covid-19 khususnya para pelaku UMKM.…”

Section: Hasil Dan Pembahasanunclassified

Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal

Putri

Faisol

2022

J Accoun & Financ

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This research aims to identify and explain the implementation of the Minister of Finance regulation number 09/PMK.03/2021 regarding tax incentives for UMKM taxpayers affected by the 2019 coronavirus disease pandemic in Sumenep Regency in 2021. This study uses a qualitative descriptive approach with a case study method. Researchers conducted in-depth interviews (in-depth interviews) with two informants from the DJP and five informants of UMKM actors and were supported by the results of observations and documentation. The research data were analysed using Miller and Huberman qualitative data analysis, namely reduction, data presentation, conclusion, and data verification. The results show that the implementation of tax incentives in the Sumenep Regency is still not effective. This is because several UMKM that the researcher met claimed to have not taken advantage of, and did not even know about, the government having borne final income tax (DTP) incentives for UMKM taxpayers. This is because the socialization carried out by the DGT has not been received by the UMKM owners. After all, socialization is carried out through social media or posters and banners, and SMS because of PPKM. The hope is that the community is given direct socialization and even personally to each UMKM, however, this is understandable because the provision of these incentives coincides with the Covid-19 pandemic, in PPKM conditions. This research implies that direct socialization activities to UMKM, which are laypeople, are more informative and effective than through social media or online.

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Kajian Kebijakan Pemberian Insentif Pajak Dalam Mengatasi Dampak Virus Corona Di Indonesia Tahun 2019

Cited by 12 publications

References 0 publications

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Pengaruh Kebijakan Ekonomi Berbasis Insentif Pajak Dan Sistem Administrasi Pajak Modern Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kota Denpasar Pada Masa Pandemi

Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal

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