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All Journal Jurnal Akuntansi Multiparadigma EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Adbis : Jurnal Administrasi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Ayu Fury Puspita
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

 1 
KEPATUHAN FORMAL WAJIB PAJAK BADAN PASCA DIBERLAKUKANNYA PERPPU NO. 1 TAHUN 2020 PERSEPSI FISKUS, WAJIB PAJAK DAN AKADEMISI DI JAKARTA SELATAN Mirza Adliawan; Ayu Fury Puspita
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to assess the state of formal corporate tax compliance after the enactment of Perppu No. 1/2020, especially in the section on corporate tax incentive schemes. The approach used in this study was conducted using qualitative research methods by examining the perceptions of tax authorities, taxpayers, and academics using the data validity test method of triangulation. Primary and secondary data collection was conducted using interviews and data collection from KPP Pratama Kebayoran 1 Jaksel II. The survey found that early in the pandemic, before the corporate tax incentives were applied, taxpayers perceived taxation as an obligation that businesses and governments must implement, it is shown that there was a tendency not to decrease because they’re aware of the sanctions that will make difficulties for companies in the future. This is also supported by the opinion of corporate taxpayers that the presence or absence of these incentives does not affect a company's formal compliance. Even if the incentives regulated by Perppu No. 1/2020 have no material impact on formal corporate taxpayer compliance, the existence of corporate tax incentives has a very positive impact on corporate cash flow and makes taxpayers feel more convenient in filing taxes during the pandemic.
Co-Authors Aditya Wahyu Jatmika Devi Pusposari Fadiel Hidayat Lilik Purwanti Mirza Adliawan Mohamad Khoiru Rusydi Mohammad Khoir Rusydi Nikita Metta Devi Lim Rivani Aulia Haq Shafira Amelia Azzahra Unti Ludigdo Viramashita Ellena Fauzia Yuki Firmanto