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All Journal Jurnal Ilmu Administrasi Publik
Dimas Cikal Bagyawan
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Social Sciences

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Pengaruh Strategi Kebijakan Dan Pemberlakuan Insentif Pajak Terhadap Optimalisasi Penerimaan Pajak Di Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak (KPP) Pratama Tigaraksa Tahun 2020 Dimas Cikal Bagyawan; Erni Prasetiyani
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2925

Abstract

Policy strategies through tax incentives hope to stabilize the economic sector. In the report on the realization of the Small Taxpayers Office of Tigaraksa in 2020 with a growth rate of -57.42 percent or 3.36 trillion, this is far from the growth in 2019, which was 4.48 trillion. This research is quantitative research with descriptive analysis carried out at Small Taxpayers Office of Tigaraksa. This study aims to find out how much influence policy strategies and the application of tax incentives have on tax revenues at Small Taxpayers Office of Tigaraksa. This research uses primary data, by distributing questionnaires as research material, the results of the research proved that the hypothesis test on the Strategy Variable has a negative effect, the tax incentive Variable has a partial positive effect, the Strategy and Tax Incentive has a simultaneous positive effect on Tax Revenue at Small Taxpayers Office of Tigaraksa for 2020.
Co-Authors Erni Prasetiyani