Final Income Tax Incentives for MSMEs Affected by Covid-19: CaseStudy at KPP Pratama Jakarta Tanah Abang Satu

Andita Meilia Wijastuti (Faculty of Economics and Business Universitas Indonesia, Indonesia)
Siti Nuryanah (Faculty of Economics and Business Universitas Indonesia, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 2 (2024)

The government issued an incentive policy for Government Borne FinalIncome Tax for MSME Taxpayers during the COVID-19 pandemic. Theresearch aims to evaluate this policy based on the tax collection principle "TheFour Maxims" and its implementation during the incentive period from April2020 to December 2021. The research was conducted at Jakarta Tanah AbangSatu Tax Office. The research uses mixed methods with a concurrenttriangulation model. The data used includes primary data in questionnaires toMSME Taxpayers and interviews with tax officers, as well as secondary data inthe form of incentive data from the tax office. The research results show thatbased on the perception of MSME Taxpayers, the tax incentive policy fulfillsthe tax collection principle of "The Four Maxims". However, tax incentive datashows that incentive utilization is still relatively low. The level of compliancein fulfilling incentive realization reports is also not optimal. In implementingpolicies, some obstacles arise from the side of taxpayers and tax officers. Thisresearch is expected to contribute to the tax office to improve services andconvenience for MSMEs in utilizing tax incentives.