Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Sinergi International Journal of Accounting and Taxation Politeia : Journal of Public Administration and Political Science and International Relations
Novianita Rulandari
STIAMI Institute of Social Sciences and Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Ilomata International Journal of Tax and Accounting

 1 
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 Novianita Rulandari
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.966

Abstract

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.
Co-Authors Dian Novita Ilham Gemiharto