Tax Incentive Utilization for MSMEs in The Midst of COVID Pandemic
Abstract
Abstract
This study aimed to know the lack utilization cause of final income tax incentive for MSMEs. It was a qualitative research with a phenomenological approach using in-depth interviews with 5 MSME actors of Bangka Belitung Province as the informants. The results indicated that the realization lack of MSME final tax incentive utilization is due to: First, taxpayers intentionally do not use it because the value of Final income tax incentive is relatively small and is considered as a contribution to the state. Second, taxpayers are not aware of the of this incentive existence. Another finding was that the counterparty (customer) as a tax cutter in issuing billing codes is slow or did not issue billing codes at all. Directorate General Of Taxes (DGT) is expected to continue to disseminate information not only to MSME actors but also to medium and large business actors who can be counterparty of MSME transactions and urged tax consultants and UMKM companion to assist in disseminating information on this tax incentive. Tax officers of a company are also expected to keep abreast of the tax regulation development, which are indeed very dynamic.
Keywords: tax incentives, phenomenology, billing code, socialization
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