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All Journal Commercium : Journal of Business and Management
Yuni Komariah
Stiami Institute of Social Sciences and Management
Decision Sciences, Operations Research & Management Other

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Analysis of the Implementation of the MSME Tax Incentive Policy During the Covid-19 Pandemic (Case Study at KPP Pratama Jakarta Duren Sawit) Yuni Komariah
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.77

Abstract

Tax incentives are policies issued by the Indonesian government in the face of the economic slowdown due to the COVID-19 pandemic. This study aims to analyze the implementation of MSME tax incentive policies during the COVID-19 pandemic at the Primary Tax Office of Duren Sawit, Jakarta with a descriptive qualitative method. The results showed that the use of tax incentives by MSME actors at the Primary Tax Office of Duren Sawit, Jakarta was quite effective. This can be seen from the compliance of officers at the Primary Tax Office of Duren Sawit, Jakarta, who have been very good at disseminating this tax incentive policy to MSME taxpayers. The implementation of routine functions has also been going well and in accordance with the procedures provided by the central government. The desired impact has been felt by taxpayers who have taken advantage of incentives which are certainly very helpful.
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