Ilomata International Journal of Tax and Accounting
Vol. 3 No. 2 (2022): April 2022

Strategy for Improving Taxpayer Compliance through the Giving of Tax Incentives PPh 21 Borne by the Government during the Covid-19 Pandemic at KPP Pratama Bekasi Utara

Vita Vitasia (Institut Ilmu Sosial dan Manajemen STIAMI)
Trie Andari Ratna (Institut Ilmu Sosial dan Manajemen STIAMI)
Dwikora Harjo (Institut Ilmu Sosial dan Manajemen STIAMI)
Erika Oktavia (Institut Ilmu Sosial dan Manajemen STIAMI)



Article Info

Publish Date
30 Apr 2022

Abstract

This study was conducted to analyze the strategy of increasing taxpayer compliance through theprovision of Pph 21 Tax Incentives borne by the government during the covid-19 pandemic at KPPPratama North Bekasi in 2020. The results of this study indicate that the implementation has not beengoing well because there are still many tax payers who have not do neso.reporting on the use of incentives. In this study, the author uses Richard's theory of strategy which according to him in general,the core of the strategy there are three entities, namely Problem Identification, Guiding Policy and Coherent Action.The approach use din this research is qualitative with descriptive method.Data collection in this study is by observation, documentation and interviews. The results of this study indicatethat the implementation has not gone well because there are still many taxpayers who have not reportedthe use of incentives. There are obstacles faced by KPP Pratama Bekasi Utara, including the lack of awareness of tax payers that need tobe improved,and difficulties in reporting due to the lack of information related to reporting on the use of tax incentives. Then, when tax payers are going to reportonline, the DGT server often has problems or experiences errors when they want to report. As a result,there was a delay in submitting the report.This has resulted in the low realization of tax payer compliance.

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Journal Info

Abbrev

ijtc

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...