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Analysis of the Effectiveness of Policy on Provision of Article 21 Income Tax Incentives borne by the Government during the Covid-19 Pandemic in the KPP Pratama West Bekasi Region 2020 Iwan Irwansyah; Dwikora Harjo; W. Septa Zahran; Natasya Priscilla Putri
Asian Journal of Community Services Vol. 1 No. 1 (2022): July 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.809 KB) | DOI: 10.55927/ajcs.v1i1.780

Abstract

The Covid-19 pandemic has a negative impact on the economic sector and the taxation sector and also has reduced company income that causing many employees to be affected by salary cuts or layoffs. This dire situation inspired the government to grant Article 21 Income Tax borne by the government incentives in order to ease the burden of mandatory taxes and can help restore people's purchasing power. Objective: To analyze the Article 21 Income Tax borne by the government Incentive Policy in the context of handling Covid-19 at West Bekasi Small Tax Office based on an analysis of effectiveness, obstacles faced, and efforts made to overcome obstacles. Methods: This research was descriptive qualitative. The data collection methods were Observation, Documentation, and interviews. Result: The provision of Article 21 Income Tax borne by the government incentive at West Bekasi Small Tax Office is still not effective because there are still many taxpayers who have not taken advantage of this incentive due to lack of information and socialization provided, this is based on achieving goals, integration, and adaptation. The obstacles faced are the lack of comprehensive socialization because there are still many taxpayers who do not have the information about the incentive so many taxpayers do not take advantage of this policy. There is also a lack of awareness of taxpayers in reporting the realization of the use of Article 21 Income Tax borne by the government incentive. The efforts made by West Bekasi Small Tax Office are by conducting comprehensive socialization and maintaining synergy/cooperation between the Tax Office and taxpayers.
Analisis Potensi Pajak Parkir dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Bekasi Dwikora Harjo; Iwan Irwansyah; Sri Widah Sari
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.891 KB) | DOI: 10.54259/akua.v1i4.1056

Abstract

The background of this research is the low level of realization of parking tax revenue in Bekasi Regency. This is a problem because the parking tax target and realization should increase from year to year. This study aims to provide a clear picture of the potential for parking tax revenues in Bekasi Regency.The type of research used is descriptive qualitative research with survey method. Data was collected through observation, interviews and documentation. The data obtained was then analyzed qualitatively by organizing the data, breaking it down into units, compiling it into patterns, describing it into words and sentences, and drawing conclusions. The Bekasi Regency Regional Revenue Agency has managed parking to increase regional tax sector revenues with several activities, including providing guidance, strengthening the collection process,  increasing  administrative  efficiency,  coordinating with related agencies and holding campaigns. However, the results of the study indicate that the realization of the parking tax has not optimal. The potential for parking taxes in Bekasi Regency is still very high whivh has not been explored by the government,  because in its implementation there are still obstacles, so that efforts need to be made by the Bekasi Regency Regional Revenue Agency to increase parking tax revenues.