Main Article Content
Abstract
This study was conducted to analyze the strategy of increasing taxpayer compliance through theprovision of Pph 21 Tax Incentives borne by the government during the covid-19 pandemic at KPPPratama North Bekasi in 2020. The results of this study indicate that the implementation has not beengoing well because there are still many tax payers who have not do neso.reporting on the use of incentives. In this study, the author uses Richard's theory of strategy which according to him in general,the core of the strategy there are three entities, namely Problem Identification, Guiding Policy and Coherent Action.The approach use din this research is qualitative with descriptive method.Data collection in this study is by observation, documentation and interviews. The results of this study indicatethat the implementation has not gone well because there are still many taxpayers who have not reportedthe use of incentives. There are obstacles faced by KPP Pratama Bekasi Utara, including the lack of awareness of tax payers that need tobe improved,and difficulties in reporting due to the lack of information related to reporting on the use of tax incentives. Then, when tax payers are going to reportonline, the DGT server often has problems or experiences errors when they want to report. As a result,there was a delay in submitting the report.This has resulted in the low realization of tax payer compliance.
Keywords
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Anggara, S., Afiyah, S., Farida, A. S., & Muslim, J. (2020). Inovasi Kebijakan Publik Tentang Pencegahan dan Penanggulangan Corona Virus Disease 19 (Covid-19) di Jawa Barat. http://digilib.uinsgd.ac.id/30850/
- Anugerah, A. R., Muttaqin, P. S., & Purnama, D. A. (2021). Effect of large-scale social restriction (PSBB) during COVID-19 on outdoor air quality: Evidence from five cities in DKI Jakarta Province, Indonesia. Environmental Research, 197, 111164. https://doi.org/10.1016/j.envres.2021.111164
- Ashraf Aulawi, A. (2020). Penerbitan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Sebagai Strategi Kebijakan Pajak Pemerintah Indonesia Dalam Menghadapi Dampak Pandemi Covid-19 Terhadap Keuangan Negara. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 3(2), 110–132. https://doi.org/10.47080/progress.v3i2.936
- Bai, C., Quayson, M., & Sarkis, J. (2021). COVID-19 pandemic digitization lesson for sustainable development of micro-and small- enterprises. Sustainable Production and Consumption, 27, 1989–2001. https://doi.org/10.1016/j.spc.2021.04.035
- Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., … Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, 102191. https://doi.org/10.1016/j.joep.2019.102191
- Brodeur, M., Audette-Chapdelaine, S., Savard, A.-C., & Kairouz, S. (2021). Gambling and the COVID-19 pandemic: A scoping review. Progress in Neuro-Psychopharmacology and Biological Psychiatry, 111, 110389. https://doi.org/10.1016/j.pnpbp.2021.110389
- Bungin, B. (2017). Metodologi Penelitian Kualitatif (B. Bungin (ed.); 2nd ed.). PT Rajagrafindo Persada. https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/
- Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
- Dai, R., Feng, H., Hu, J., Jin, Q., Li, H., Wang, R., Wang, R., Xu, L., & Zhang, X. (2021). The impact of COVID-19 on small and medium-sized enterprises (SMEs): Evidence from two-wave phone surveys in China. China Economic Review, 67, 101607. https://doi.org/10.1016/j.chieco.2021.101607
- Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Social and Behavioral Sciences, 211, 938–944. https://doi.org/10.1016/j.sbspro.2015.11.124
- Górska, A., Dobija, D., Grossi, G., & Staniszewska, Z. (2021). Getting through COVID-19 together: Understanding local governments’ social media communication. Cities, 103453. https://doi.org/10.1016/j.cities.2021.103453
- Gupta, V., Santosh, K., Arora, R., Ciano, T., Kalid, K. S., & Mohan, S. (2022). Socioeconomic impact due to COVID-19: An empirical assessment. Information Processing & Management, 59(2), 102810. https://doi.org/10.1016/j.ipm.2021.102810
- Hamilton, A. B., & Finley, E. P. (2019). Qualitative methods in implementation research: An introduction. Psychiatry Research, 280, 112516. https://doi.org/10.1016/j.psychres.2019.112516
- Hamilton, A. B., & Finley, E. P. (2020). Reprint of: Qualitative methods in implementation research: An introduction. Psychiatry Research, 283, 112629. https://doi.org/10.1016/j.psychres.2019.112629
- Han, J., Meyer, B., & Sullivan, J. (2020). Income and Poverty in the COVID-19 Pandemic. https://doi.org/10.3386/w27729
- Harjo, D. (2019). Perpajakan Indonesia Sebagai Materi Perkuliahan di Perguruan Tinggi (D. Harjo (ed.); I). Mitra Wacana Media. https://www.mitrawacanamedia.com/perpajakan-indonesia-sebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2
- Hu, J., Zhu, P., Qi, Y., Zhu, Q., & Li, X. (2022). A patent registration and trading system based on blockchain. Expert Systems with Applications, 201, 117094. https://doi.org/10.1016/j.eswa.2022.117094
- Kumala, R., & Junaidi, A. (2020). Strategi Bisnis Dan Pemanfaatan Kebijakan Pajak Di Masa Pandemi COVID-19 Dan Era New Normal (Studi Kasus Pelaku UKM Marketplace). Prosiding Seminar STIAMI, 7(2), 98–103. https://ojs.stiami.ac.id/index.php/PS/article/view/960
- Latofah, N., & Harjo, D. (2020). Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Bekasi Barat. Jurnal Pajak Vokasi (JUPASI), 2(1), 52–62. https://doi.org/10.31334/jupasi.v2i1.1121
- Malahayati, M., Masui, T., & Anggraeni, L. (2021). An assessment of the short-term impact of COVID-19 on economics and the environment: A case study of Indonesia. EconomiA. https://doi.org/10.1016/j.econ.2021.12.003
- Moleong, J. L. (2018). Qualitative Research Methodology. Rosdakarya Youth.
- Nezafat Maldonado, B. M., Collins, J., Blundell, H. J., & Singh, L. (2020). Engaging the vulnerable: A rapid review of public health communication aimed at migrants during the COVID-19 pandemic in Europe. Journal of Migration and Health, 1–2, 100004. https://doi.org/10.1016/j.jmh.2020.100004
- Ozer, F., & Okan Sakar, C. (2022). An automated cryptocurrency trading system based on the detection of unusual price movements with a Time-Series Clustering-Based approach. Expert Systems with Applications, 200, 117017. https://doi.org/10.1016/j.eswa.2022.117017
- Priyatin, N. N., & Rahmi, N. (2022). Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Pademangan Tahun 2020. JUPASI:Jurnal Pajak Vokasi, 3(2), 86–96. https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210
- Rumelt, R. P. (2012). Good Strategy, Bad Strategy: The Difference and Why It Matters. Strategic Direction, 28(8). https://doi.org/10.1108/sd.2012.05628haa.002
- Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
- Sandiford, P. J. (2015). Participant Observation as Ethnography or Ethnography as Participant Observation in Organizational Research. In K. D. Strang (Ed.), The Palgrave Handbook of Research Design in Business and Management (1st ed., pp. 411–446). Palgrave Macmillan. https://doi.org/10.1057/9781137484956.0031
- Sarjono, B. (2021). Dampak Insentif PPH Pasal 21 Saat Pandemi Covid-19 Terhadap Take Home Pay dan Pelaporan SPT Tahunan. Jurnal Bisnis Terapan, 5(2), 257–270. https://doi.org/10.24123/jbt.v5i2.4531
- Sekiraqa, A., Sekiraça, E., Sekiraqa, V., & Ahmeti, S. (2021). The impact of COVID – 19 on Collecting of Tax Revenues in Kosovo. SHS Web of Conferences, 114, 01031. https://doi.org/10.1051/shsconf/202111401031
- Selvi, S., & Ramdhan, A. (2020). Kajian Kebijakan Pemberian Insentif Pajak dalam Mengatasi Dampak Virus Corona di Indonesia Tahun 2019. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 3(1), 96–100. https://doi.org/10.31334/transparansi.v3i1.846
- Shafi, M., Liu, J., & Ren, W. (2020). Impact of COVID-19 pandemic on micro, small, and medium-sized Enterprises operating in Pakistan. Research in Globalization, 2, 100018. https://doi.org/10.1016/j.resglo.2020.100018
- Siagian, S. P. (2012). Organisasi, Kepemimpinan dan Perilaku Administrasi (6th ed.). Gunung Agung. https://opac.perpusnas.go.id/DetailOpac.aspx?id=94719
- Spradley, J. P. (1979). The Ethnographic Interview (1st ed.). Holt, Rinehart and Winston. https://www.worldcat.org/title/ethnographic-interview/oclc/4493439
- Stephens, S., McLaughlin, C., & McLaughlin, K. (2021). Small business in a time of crisis: A five stage model of business grief. Journal of Business Venturing Insights, 16, e00282. https://doi.org/10.1016/j.jbvi.2021.e00282
- Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
- Thomson, S., García-Ramírez, J. A., Akkazieva, B., Habicht, T., Cylus, J., & Evetovits, T. (2021). How resilient is health financing policy in Europe to economic shocks? Evidence from the first year of the COVID-19 pandemic and the 2008 global financial crisis. Health Policy. https://doi.org/10.1016/j.healthpol.2021.11.002
- Tibulca, I.-L. (2021). The impact of the COVID-19 pandemic on tax revenues in the EU. Economic Research-Ekonomska Istraživanja, 1–18. https://doi.org/10.1080/1331677X.2021.1954967
- Vardavas, C., Odani, S., Nikitara, K., El Banhawi, H., Kyriakos, C., Taylor, L., & Becuwe, N. (2021). Public perspective on the governmental response, communication and trust in the governmental decisions in mitigating COVID-19 early in the pandemic across the G7 countries. Preventive Medicine Reports, 21, 101252. https://doi.org/10.1016/j.pmedr.2020.101252
- Wirman, S. (2012). Studi Tentang Administrasi Publik (Y. S. Hayati (ed.); 1st ed.). Penerbit Erlangga. https://library.unismuh.ac.id/opac/detail-opac?id=105007
- Yao, L., & Ngai, C. S. B. (2021). Engaging social media users with attitudinal messages during health crisis communication. Lingua, 103199. https://doi.org/10.1016/j.lingua.2021.103199