Main Article Content
Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.
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.
- Afonso, W. B. (2013). Coping With the Great Recession: Theory and Practice for County Governments. International Journal of Public Administration, 36(11), 768–779. https://doi.org/10.1080/01900692.2013.794834
- ANN, S., DAENGDEJ, J., & VONGURAI, R. (2021). Factors Affecting Acceptance and Use of E-Tax Services among Medium Taxpayers in Phnom Penh, Cambodia. The Journal of Asian Finance, Economics and Business, 8(7), 79–90. https://doi.org/10.13106/JAFEB.2021.VOL8.NO7.0079
- Barberia, L. G., de P. Moreira, N., Kemp, B., de Sousa Mascena Veras, M. A., Zamudio, M., Rosa, I. S. C., de J. Carvalho, R., & Sousa, T. C. M. (2022). Evaluation of the effectiveness of surveillance policies to control the COVID-19 pandemic in São Paulo, Brazil. Global Health Research and Policy, 7(1). https://doi.org/10.1186/s41256-022-00260-4
- Benavides, A. D., & Peters, E. (2015). Social Norms Theory, Enforcement, and Management Concepts: An Analysis of Local Smoking Ban Ordinances. International Journal of Public Administration, 38(5), 335–345. https://doi.org/10.1080/01900692.2014.938817
- Dixon, R., & Elston, T. (2019). Should councils collaborate? Evaluating shared administration and tax services in English local government. Public Money and Management, 39(1), 26–36. https://doi.org/10.1080/09540962.2019.1537704
- Drucker, J., Funderburg, R., Merriman, D., & Weber, R. (2020). Do local governments use business tax incentives to compensate for high business property taxes? Regional Science and Urban Economics, 81. https://doi.org/10.1016/j.regsciurbeco.2019.103498
- Dunn, J. R., van der Meulen, E., O’Campo, P., & Muntaner, C. (2013). Improving health equity through theory-informed evaluations: A look at housing first strategies, cross-sectoral health programs, and prostitution policy. Evaluation and Program Planning, 36(1), 184–190. https://doi.org/10.1016/j.evalprogplan.2012.03.006
- Enrich, P. D. (2002). Business tax incentives: A status report. Urban Lawyer, 34(2), 415–428. https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036309661&partnerID=40&md5=ad43a92e1553bfbc00f9410373f524f4
- Estrada, M. A. R., Koutrunas, E., & Lee, M. (2020). Stagpression: the economic and financial impact of Covid-19 pandemic. In National Tax Journal.
- González Canché, M. S. (2022). Post-purchase Federal Financial Aid: How (in)Effective is the IRS’s Student Loan Interest Deduction (SLID) in Reaching Lower-Income Taxpayers and Students? Research in Higher Education, 63(6), 933–986. https://doi.org/10.1007/s11162-021-09672-6
- Hembre, E., & Dantas, R. (2022). Tax incentives and housing decisions: Effects of the Tax Cut and Jobs Act. Regional Science and Urban Economics, 95. https://doi.org/10.1016/j.regsciurbeco.2022.103800
- Kasami, S. (2021). Evaluation of Health Protocol Policy in the Prevention and Control of Covid-19 (A Study in Sumbang Village, Bojonegoro District. Bojonegoro Regency).Scientific Journal of State Administration, 30–34.
- Khan, S., Khan, M. K., & Khan, R. (2023). Harnessing intelligent technologies to curb COVID-19 pandemic: taxonomy and open challenges. Computing, 105(4), 811–830. https://doi.org/10.1007/s00607-021-00983-1
- Kovac, P., & Klun, M. (2021). An Analysis of the Slovenian Tax Administration Response During COVID-19: Between Normative Measures and Economic Reality". Economic and Business Review for Central and South - Eastern Europe, 23(4), 234–250.
- Kumala, R., Subagyo, A., Harjo, D., Arimbhi, P., & Hidayati. (2021). Mainita “Effectiveness Of Application Of Online Objection Submission Service ( E-Objection ) At The Primary Tax Office Of South Bekasi (Vol. 8, Issue 2, pp. 97–104).
- Liu, Y., Tai, H., & Yang, C. (2020). Fiscal incentives and local tax competition: Evidence from China. World Economy, 43(12), 3340–3356. https://doi.org/10.1111/twec.12959
- Ojide, M. G., Agu, C. O., Ohalete, P., & Chinanuife, E. (2022). Nigerian economic policy response to COVID-19: An evaluation of policy actors’ views. Poverty and Public Policy, 14(1), 69–85. https://doi.org/10.1002/pop4.332
- Okafor, L. E., Bhattacharya, M., & Apergis, N. (2020). Bank credit, public financial incentives, tax financial incentives and export performance during the global financial crisis. World Economy, 43(1), 114–145. https://doi.org/10.1111/twec.12848
- Osborne, S. P., Radnor, Z., & Nasi, G. (2013). A New Theory for Public Service Management? Toward a (Public) Service-Dominant Approach. American Review of Public Administration, 43(2), 135–158. https://doi.org/10.1177/0275074012466935
- Rahmi, N., Selvi, S., & Purwaningtyas, A. S. (2022). Pentahelix Collaboration in Improving Taxpayer Compliance. Ilomata International Journal of Tax and Accounting, 3(4), 351–358. https://doi.org/10.52728/ijtc.v3i4.562
- Raut, R. D., Gardas, B. B., Jha, M. K., & Priyadarshinee, P. (2017). Examining the critical success factors of cloud computing adoption in the MSMEs by using ISM model. Journal of High Technology Management Research, 28(2), 125–141. https://doi.org/10.1016/j.hitech.2017.10.004
- Rekayana. (2016). Perception of Benefit, Ease, Satisfaction of Personal Taxpayers in the Implementation of the E-Filing System against Compliance with Annual Tax Reporting. Jurnal Ilmiah Mahasiswa FEB, 4(2).
- Richardson, L. (2013). Putting the Research Boot on the Policymakers’ Foot: Can Participatory Approaches Change the Relationship between Policymakers and Evaluation? Social Policy and Administration, 47(4), 483–500. https://doi.org/10.1111/spol.12031
- Rulandari, N., & Rahmayani, S. (2023). The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office. Ilomata International Journal of Tax and Accounting, 4(3), 407–437. https://doi.org/10.52728/IJTC.V4I3.861
- Sager, F. (2018). Policy evaluation and democracy: Do they fit? Evaluation and Program Planning, 69, 125–129. https://doi.org/10.1016/j.evalprogplan.2017.08.004
- Starnini, M., Aleta, A., Tizzoni, M., & Moreno, Y. (2021). Impact of data accuracy on the evaluation of COVID-19 mitigation policies. Data and Policy, 3(112). https://doi.org/10.1017/dap.2021.25
- Sudrajat, A., Megawati, L., & Munasto, D. (2022). The Influence of Business Capital and Marketing Strategy on The Development of Msmes. Quality - Access to Success, 23(190), 355–361. https://doi.org/10.47750/QAS/23.190.37
- Sun, W., Yin, K., & Liu, Z. (2021). Tax incentives, r&d manipulation, and corporate innovation performance: Evidence from listed companies in China. Sustainability (Switzerland), 13(21). https://doi.org/10.3390/su132111819
- Swianiewicz, P., Kurniewicz, A., & Kalcheva, D. (2019). The Political Budget Cycle in Earmarked Taxes for Local Public Services: A Comparison of Poland and Bulgaria. Journal of Comparative Policy Analysis: Research and Practice, 21(5), 463–480. https://doi.org/10.1080/13876988.2019.1594775
- Ward, B., Sipior, J. C., & Lombardi, D. R. (2020). COVID-19: State Sales and Use Tax Implications. Information Systems Management, 37(4), 343–347. https://doi.org/10.1080/10580530.2020.1820639
- Xiao, H., & Xi, J. (2021). The Covid-19 and earnings management: China’s evidence. Journal of Accounting and Taxation, 12(2), 59–77. https://doi.org/10.5897/JAT2020.0436.