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All Journal Jurnal Kebijakan Publik Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Rahadian Lungun
Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Dynamics of Tax Compliance of Taxpayers Utilizing Covid-19 Tax Incentives in Bekasi Rahadian Lungun; Prianto Budi Saptono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.877

Abstract

The tax incentives given during the Covid-19 pandemic aim to improve the investment climate and support the business world in the hope that the taxpayers are resilient and can maintain their businesses. However, after two years of utilizing tax incentives, it is hoped that there should be an improvement in the level of tax compliance. This study aims to discover the dynamics of the Tax Compliance of taxpayers before and after two years of the pandemic begins. This study uses a quantitative approach with Correspondence Analysis (CA) which can be used to analyze the multivariate categorical data. This study data uses a population of cross-sectoral medium-sized taxpayers who are utilizing Covid-19 tax incentives from April 2020 to December 2021 in Bekasi. The dimension of tax obligation measures this study's tax compliance level outcome. The results showed that, as a whole, there is a fluctuation in the average level of tax compliance from 2019 to 2021. However, in 2021 there is a tendency for some sectors to experience a decline in compliance, even though the taxpayers are still utilizing tax incentives.
POLICY IMPORT TAX INCENTIVE UTILISATION DURING THE COVID-19 PANDEMIC Rahadian Lungun; Prianto Budi Saptono
Jurnal Kebijakan Publik Vol 14, No 1 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v14i1.8221

Abstract

The objective of a policy will be achieved if the policy targets are well-defined. However, it often happens that the policy targets do not utilise the public policies given optimally. Therefore, it is essential to predict the targeted group that will utilise the policy provided so that the policy implementation can be more efficient. This study uses the Data Mining method as a policy decision support tool to analyse the best predictive model of the PPh 22 Import Tax Incentive utilisation during the COVID-19 Pandemic. The predictive model can be practical and valuable for Indonesia's tax authority and policy analysis knowledge. This study uses administrative data of 43.547 taxpayers who are already utilising and not utilising the tax incentive, combined with the data mining method. The results showed that with the Random Forest algorithm, the utilisation of the tax incentive could be predicted with an accuracy above 94%. Furthermore, The Total Sales Value, The Export Value, and The Bonded Zone Category are the variables that mostly predict the utilisation of the tax incentive. Therefore, tax authorities should be able to utilize data mining as a tool to be able to implement tax incentive policies more efficiently and accurately.
POLICY EVALUATION: IMPACT OF IMPORTATION INCOME TAX INCENTIVE Rahadian Lungun
Jurnal Kebijakan Publik Vol 15, No 1 (2024)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v15i1.8447

Abstract

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.
Co-Authors Prianto Budi Saptono