The Effectiveness of the Final Income Tax Incentive for MSMEs Implementation at KPP Pratama Badung Selatan

Gita, Natalia Laylah Fajar and Karman, I Wayan and Jaya, I Made Sura Ambara (2022) The Effectiveness of the Final Income Tax Incentive for MSMEs Implementation at KPP Pratama Badung Selatan. Repository Politeknik Negeri Bali.

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Abstract

According to the performance report of the Directorate General of Taxes, the MSMEs’ final income tax incentive is the most widely used by taxpayers in 2021. The G. Edwards III model is one of the tools to measure the effectiveness of public policy. However, according to the data statistic of KPP Pratama Badung Selatan, in 2021 only 13% of the registered taxpayers participating in the program. This study aims to understand the effectiveness of the MSMEs’ final income tax incentive implementation at KPP Pratama Badung Selatan and to find out what obstacles they faced in the process. The research method is a qualitative study and, the data collection techniques are interviews and observations. The results of this study show that the MSMEs’ final income tax incentive implementation at KPP Pratama Badung Selatan has been quite effective. The three obstacles faced by the KPP Pratama Badung Selatan during the incentive implementation process are: the obstacles on the DJP online facility; the server is prone to crashes due to heavy traffic; the obstacles on the IT facility resources and the taxpayer's inadequacy of knowledge of information technology; and lastly, obstacles on the taxpayer's personal awareness and willingness.

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