IMPLEMENTASI KEBIJAKAN INSENTIF PAJAK UNTUK WAJIB PAJAK TERDAMPAK PANDEMI VIRUS CORONA PADA KANTOR PELAYANAN PAJAK PRATAMA PONTIANAK BARAT
Abstract
The juridical basis used in this research is the Law on General Provisions of Taxation Number 28 of 2007, the Law of Income Tax Number 36 of 2008, and the Regulation of the Minister of Finance Number 149/PMK.03/2021 on the Second Amendment to the Regulation of the Minister of Finance Number 9/ PMK.03/2021 on Tax Incentives for Taxpayers Affected by the Corona Virus Disease 2019 Pandemic. This study was analyzed by describing the factors that influenced the Implementation of the Tax Policy for Taxpayers Affected by the Corona Virus at Pontianak Barat Small Taxpayers Office. This study used Edward III’s theory or approach which stated that policy implementation was influenced by four variables, namely communication, resources, disposition, and bureaucratic structure. This study also used the qualitative descriptive research method. The techniques of data collection were in-depth interviews and documentation. The results of this study showed that the implementation of the supervision policy carried out by Pontianak Barat Small Taxpayers Office was quite maximal, the policy was implemented by building communication in the context of coordination between the Taxpayers and Tax authorities. Furthermore, in the utilization of human resources, it was necessary to continue to update and support facilities and infrastructure which was felt to be still inadequate. Regarding the bureaucratic structure, using online procedures made it easier to supervise and implement the Tax Incentive Policy Implementation based on applicable rules. The researcher suggests to implement effective and efficient communication with Taxpayers in carrying out the policy implementation. It is necessary to improve the quality of the tax information system while still referring to the applicable laws and regulations.
Keywords: Incentives, Policy Implementation, Tax Incentives, Pandemic.
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Undang-Undang Republik Indonesia Nomor 36 Tahun 2008, Tentang Pajak Penghasilan.
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Peraturan Menteri Keuangan Nomor 86/PMK.03/2020 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 tanggal 16 Juli 2020.
Peraturan Menteri Keuangan Nomor 110/PMK.03/2020 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 86/PMK.03/2020 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 tanggal 14 Agustus 2020.
Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 tanggal 01 Februari 2021.
Peraturan Menteri Keuangan Nomor 82/PMK.03/2021 Tentang Perubahan atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 tanggal 1 Juli 2021.
Peraturan Menteri Keuangan Nomor 149/PMK.03/2021 Tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 9/PMK.03/2021 Tentang Insentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 tanggal 1 Juli 2021.
Laporan Keuangan Pemerintah Pusat tahun 2015, 2016, 2017, 2018, 2019 dan 2020 (Audited)
DOI: https://doi.org/10.26418/jpasdev.v3i2.58197
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