The Effectiveness of Tax Incentive Policy on Taxpayer Compliance Affected Msmes Covid-19 Pandemic

Hanum, Naila; Syah, Asrofi Langgeng Noerman

doi:10.14710/taaij.2022.16359

Cited by 1 publication

(2 citation statements)

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“…Moreover, there are several measurement methods in Summative measurement. In this study, the measurement method that is used is the experimental method, which is stated by Dunn (2018) as the best method for effectiveness evaluation. This method can measure the difference of effect that has resulted from the policy, which focuses on the targeted group.…”

Section: Introductionmentioning

confidence: 99%

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Policy Evaluation: Impact of Importation Income Tax Incentive

Lungun

2024

jkp

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This study aims to evaluate the effectiveness of the Income Tax Incentive on Imports in maintaining the productivity of construction taxpayers in the Kota Bekasi Medium Tax Office during the Pandemic. It uses a positivism approach with a quantitative method. This method adopts the difference-in-differences analysis. Such a method measures the average treatment effect of the construction taxpayers’ productivity before and after the implementation. The construction sector is selected as the research object since it becomes the Government’s most targeted sector under the incentive policy. Meanwhile, this study selected the Kota Bekasi Medium Tax Office because it faced the lowest decline during the Pandemic. The study concludes that the Income Tax Incentive on Imports is insignificantly effective in maintaining the Total Factor Productivity of construction taxpayers in the Kota Bekasi Medium Tax Office. This insignificant effectiveness is attributed to the low utilisation rate, with 96% of construction taxpayers not utilising the incentive. The low utilisation is due to a lack of interest from construction taxpayers and the limited value of the tax incentive. However, such an incentive could effectively maintain the Total Factor Productivity of the construction taxpayers utilising the incentive. Therefore, this study recommends that the Government monitor utilisation levels and promptly assess the tax incentive's effectiveness before considering its re-implementation during construction taxpayers’ productivity decline.

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Section: Introductionmentioning

confidence: 99%

“…According to Dunn (2018), a formal evaluation is a systematic and objective process of evaluating the quality, effectiveness, or worth of a program, product, or process using standardised procedures and measures. This formal evaluation uses descriptive and explanative methods to produce reliable and valid information about policy outcomes.…”

Section: Introductionmentioning

confidence: 99%

Policy Evaluation: Impact of Importation Income Tax Incentive

Lungun

2024

jkp

View full text Add to dashboard Cite

show abstract

The Effectiveness of Tax Incentive Policy on Taxpayer Compliance Affected Msmes Covid-19 Pandemic

Cited by 1 publication

References 1 publication

Policy Evaluation: Impact of Importation Income Tax Incentive

Policy Evaluation: Impact of Importation Income Tax Incentive

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