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All Journal Journal of Governance, Taxation, and Auditing
Treesje RUNTU
University of Sam Ratulangi, Indonesia
Economics, Econometrics & Finance

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The Effect of Tax Incentives, Tax Rates and Tax Services on Msmes Taxpayer Compliance in the Midst of the Covid-19 Pandemic in Manado City Ribka Alfina Aprilia SENGKEY; Treesje RUNTU; Steven Josia TANGKUMAN
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.525

Abstract

The COVID-19 pandemic has struck around the globe, including Indonesia. The COVID-19 pandemic has had a major impact on economic stability and reduced community productivity, especially for Micro, Small and Medium Enterprises (MSMEs). So that the Government of the Republic of Indonesia through the Ministry of Finance provides tax incentive in an effort to encourage the National Economic Recovery program in the midst of the COVID-19 pandemic. The final Income Tax incentive is a facility for MSMEs taxpayers Borne by the Government. This study aims to determine the effect of tax incentives, tax rates and tax services on MSMEs taxpayer compliance in the midst of the COVID-19 pandemic in Manado City. The research method used in this study is to use quantitative research methods. Sampling technique used in this study is to use purposive sampling and calculated by slovin formula that produces a sample of 100 respondents. Data collection techniques used in this study is using questionnaires. Data analysis techniques used in this study are data quality test, classical assumption test, multiple linear regression analysis and hypothesis test using IBM SPSS Statistics version 25.0 for Windows software. The results of this study indicate that (1) tax incentives do not affect the compliance of MSMEs taxpayers (2) tax rates do not affect the compliance of MSMEs taxpayers, (3) tax services affect the compliance of MSMEs taxpayers, and (4) tax incentives, tax rates and tax services affect the compliance of MSMEs taxpayers.
Evaluation of the Implementation of Article 23 Income Tax at PT. Taspen (Persero) Manado Branch Office Alann Sterry KAPARANG; Treesje RUNTU; Priscillia WEKU
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.527

Abstract

Income tax is important for the state because it is one of the largest revenues in the State Revenue and Expenditure Budget (APBN). Income tax article 23 is imposed on income derived from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 income tax. Almost every company carries out rental activities from other parties for certain things that are needed to support its operational activities. and the service rental is the object of article 23 income tax. This study aims to determine the suitability between the application of calculation, deduction, deposit, and reporting of income tax article 23 at PT Taspen (Persero) Manado Branch Office with the applicable tax provisions. The type of research used is descriptive qualitative research with the aim of describing in writing the data obtained from interviews and documentation. The results obtained indicate that PT Taspen (Persero) Manado Branch Office has carried out tax obligations in terms of calculating, withholding, depositing and reporting income tax article 23 in accordance with applicable tax provisions.
Co-Authors Alann Sterry KAPARANG Priscillia WEKU Ribka Alfina Aprilia SENGKEY Steven Josia TANGKUMAN