EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19

  • Rayna Kartika Universitas Andalas
  • Iswardi
Abstract Views: 568 times
PDF Downloads: 909 times
Keywords: tax incentive, SME, Tax payer, effectivity, article 21

Abstract

During pandemic Covid-19, the productivity of SME(small and medium enterprises) is getting decreasing and the government boosts the existence of SME by giving the incentive tax until December 2020 to tax payer. SMEs are hoped to utilize the incentive tax as it can assist SMEs in Indonesia. Therefore, the objectives of this research are to (1) investigate the understanding of SMEs about article 21 and the tax incentives, (2) explore how effective the socialization about tax incentives.  The design of this research is a qualitative descriptive using online interview and questionnaires. Samples taken are 40 SMEs in West Sumatera using purposive sampling techniques. The results show that more than 50% of SMEs  in this research has already understood about income tax article 21, and more than 40% of SMEs are also familiar with the tax incentive, however, related to socialization of tax incentive from authority party, SMEs hope to obtain more information either online or offline.

Downloads

Download data is not yet available.

References

Agustina, Y., Rahman, A., dan Filianti, F., (2021). Insentif Pajak: Solusi Tepat bagi UMKM di Masa Pandemi Covid-19. Wikrama Parhita: Jurnal Pengabdian Masyarakat. Vol. 5 No 2 https://doi.org/10.30656/jpmwp.v5i2.2618

Budiman, N.A., Indaryani, M., and Mulyani, S., (2020) Dampak Covid-19 dan Pemanfaatan Insentif Pajak terhadap Keberlangsungan Usaha pada UMKM Tenun Troso Jepara. Jurnal Manajemen dan Keuangan Vol 9 No 3.

Davis, J.S., Hecht, G. & Perkins, J.D., 2003. Social Behaviors, Enforcement, and Tax Compliance Dynamics. The Accounting Review, 78(1), pp.39-69.

Gemala, Meiga. 2015. Faktor-Faktor yang Mempengaruhi Pembiayaan Bermasalah Dilihat dari Perspektif Mitra Pembiayaan pada BMT Prima Syariah.

Jatmiko, A.N., 2006. Pengaruh Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus, dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang.

Jotopurnomo, C. & Mangoting, Y., 2013. Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. Tax & Accounting Review, 1(1).

Kumala, R., dan Junaidi, A., (2020). Strategi Bisnis dn Pemanfaatan Kebijakan Pajak di Masa Pandemic Covid-19 dan Era New Normal (Studi Kasus Pelaku UKM Marketplace). Prosiding Seminar STIAMI. Vol 7. No 2.

Meiriasari, V., Ratu, M.K., Putri, A.U., (2021) Pelatihan Pemanfaatan Insentif Pajak bagi UMKM pada Masa Pandemi Covid-19. Selaparang: Jurnal Pengabdian Masyarakat Berkemajuan. Vol 5, No 1

Rahmawati, E., and Apriliasari, V., (2021) Insentif PPh Final Ditanggung Pemerintah selama Pandemi Covid-19 bagi UMKM yang Memiliki Peredaran Bruto Tertentu. Jurnal Pajak dan Keuangan Negara. Vol 3. No 1. DOI:10.31092/PKN.V311.1273

Tiraada, T.A.M., 2013. Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus Terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal EMBA, 1(3), pp.999-1008.

Tresno, Etty & Suci, 2014. Pengaruh Persepsi Tentang Sanksi Perpajakan, Kesadaran Wajib Pajak, dan Kondisi Keuangan Perusahaan Terhadap Kepatuhan Wajib Pajak Badan.

Published
2022-06-28
How to Cite
Kartika, R., & Iswardi. (2022). EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19. Jurnal Bisnis Terapan, 6(1), 1 - 10. https://doi.org/10.24123/jbt.v6i1.4722