Dynamics of Tax Compliance of Taxpayers Utilizing Covid-19 Tax Incentives in Bekasi
DOI:
https://doi.org/10.30741/assets.v7i1.877Keywords:
Tax Incentives, Covid-19, Tax Compliance, Correspondence AnalysisAbstract
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.
Downloads
References
Aryawan, G. A. D., Karmana, I. W., & Wijana, I. M. (2022). Pengaruh Kebijakan Ekonomi Berbasis Insentif Pajak Dan Sistem Administrasi Pajak Modern Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kota Denpasar Pada Masa Pandemi. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(1), 1-16. https://doi.org/10.31092/jpi.v6i1.1518
Badan Kebijakan Fiskal. (2021). Laporan Belanja Perpajakan 2020 Tax Expenditure Report 2020.
Badan Pusat Statistik. (2021). Hasil Survei Kegiatan Usaha Pada Masa Pandemi COVID-19.
Budiman, N. A. (2018). Kepatuhan Pajak UMKM di Kabupaten Kudus. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(2), 218-231. http://dx.doi.org/10.22441/profita.2018.v11.02.005
Central Agency of Statistics. (2020). Klasifikasi Baku Lapangan Usaha Indonesia (KBLI) 2020.
Dewi, S., Widyasari, & Nataherwin. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak, dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak selama Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen, 9(2), 108-124. http://dx.doi.org/10.36080/jem.v9i2.1248
Doey, L., & Kurta, J. (2011). Correspondence Analysis applied to psychological research. In Tutorials in Quantitative Methods for Psychology, 7(1), 5-14. https://doi.org/10.20982/tqmp.07.1.p005
Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research. Contemporary Sociology: A Journal of Reviews, 6(2), 244-245. https://doi.org/10.2307/2065853
Heider, F. (1958). The Psychology of Interpersonal Relations (1st ed.). Psychology Press. https://doi.org/10.4324/9780203781159
Hemels, S. (2017). Tax Incentives as a Creative Industries Policy Instrument. Springer. https://doi.org/10.1007/978-981-287-832-8_4
Hikmah, C. C., & Sugiharti, R. (2022). Dinamika Perekonomian Indonesia Sisi Pengeluaran: Sebelum dan Setelah Adanya Covid-19. Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis, 6(1), 11-18. https://doi.org/10.31294/eco.v6i1.11432
Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh Kebijakan Insentif Pajak di Masa Pandemi Covid-19 Terhadap Penerimaan PPN. Jurnal Pajak dan Keuangan Negara, 3(1), 24-36.
Kementerian Keuangan RI. (2021). Laporan Hasil Survei Pemulihan Ekonomi Nasional Program Sinergi DJP, DJBC, dan DJA Kementerian Keuangan RI.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Nurhayati, D. M., & Witono, B. (2022). The Effect Of Tax Understanding, Tax Rates, Tax Incentives And Tax Sanctions On Tax Payers Compliance Of MSME In Ngawi During The Covid-19 Pandemic. Jurnal Ilmiah Akuntansi dan Bisnis, 7(1), 1-13. https://doi.org/10.38043/jiab.v7i1.3563
OECD. (2004). Compliance Risk Management: Managing and Improving Tax Compliance.
OECD. (2010). Tax Expenditures in OECD Countries. OECD. https://doi.org/10.1787/9789264076907-en
OECD. (2014). Measures of Tax Compliance Outcomes. OECD. https://doi.org/10.1787/9789264223233-en
Pradnyani, N. L. P. N. D. A., Sasmitadewi, P. R., & Suprapto, P. A. (2022). Pengaruh Insentif Pajak, Kualitas Pelayanan, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(2), 219-226. https://doi.org/10.24843/EEB.2022.v11.i02.p09
Rakhmindyarto, Eddy Mayor Putra Sitepu, Hadi Setiawan, Singgih Riphat, Sofia Arie Damayanty, Purwoko, Mohamad Nasir, Rita Helbra Tenrini, Eko Wicaksono, Riza Azmi, Benedictus Raksaka Mahi, & Utomo Noor Rachmanto. (2020). Insentif Pajak dan Ketahanan Fiskal Pada Masa Mandemi Covid-19 (H. Subiyantoro & S. Riphat, Eds.). Kompas Gramedia.
Rusdianti, I, S., Irmadariyani, R., & Kustono, A. S. (2022). E-Finance: Mitigation of Fraud Tendency in Indonesia. International Journal of Entrepreneurship and Business Development, 5(3), 581-589. https://doi.org/10.29138/ijebd.v5i3.1857
Say, Y., & Lim, S. (2019). Tax Compliance. In A. Farazmand (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer. https://doi.org/10.1007/978-3-319-31816-5_3828-1
Supriyati, & Hapsari, I. (2021). Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives. Journal of Accounting and Strategic Finance, 4(2), 222-241. https://doi.org/10.33005/jasf.v4i2.174
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Rahadian Lungun

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.