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  2. Vol 3, No 2 (2021)
  3. Nurmansyah

THE EFFECT OF TAX SOCIALIZATION AND APPLICATION OF MSME PPH INCENTIVES FOR THE COVID PANDEMIC ON COMPLIANCE OF MSME TAXPAYERS AT KPP PRATA CIBINONG

Dendy Nurmansyah, Joko Supriyanto, Herdiyana Herdiyana, Haqi Fadillah

Abstract


Efforts to provide tax relief by the Government for economic recovery area tax incentive policies provided in several tax sectors , especially the MSME business sectors . The tax incentive received by MSME taxpayers is that the Government will bear the Final Income Tax with a rate of 0.5% in accordance with PP No.23 of 2018, that way MSME taxpayers do not need to make tax deposits and simply submit a realization report every month . In implementing this policy , it is necessary to socialize to make the government program a success that bears the 0.5% rate which is the Final Income Tax tax for MSME taxpayers . This study aims to test and explain the effect of tax socialization and the application of MSME income tax incentives on the Covid pandemic both partially and simultaneously on the compliance of MSME taxpayers at KPP Pratama Cibinong.This type of research is descriptive . The primary data source is in the form of obtaining answers given by respondents to the questionnaire and secondary in the form of recording historical data related to MSME Taxpayers at KPP Pratama Cibinong . The results of this study indicates that the variable of taxation socialization has a positive and significant influence on the compliance of taxpayers MSME at KPP Pratama Cibinong . Likewise , the variable application of MSME income tax incentives for the covid pandemic has a positive and significant impact on the compliance of MSME taxpayers at KPP Pratama Cibinong . Simultaneously , the variables of tax socialization and the application of MSME income tax incentives for the covid pandemic with the acquisition of a value of Fcount 38.044 > Ftable 3.09 with a significance value of 0.000 < 0.05, jointly affect the compliance of MSME taxpayers at KPP Pratama Cibinong

Keywords


tax socialization; MSME; tax incentives; MSME taxpayers

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Full Text: PDF

DOI: 10.33751/jce.v3i2.6068

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