Research Article
Dynamics of Increasing Individual Taxpayer Compliance During The Covid-19 Pandemic
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320862, author={Nyimas Wardatul Afiqoh and Syaiful Syaiful and Muhammad Aufa}, title={Dynamics of Increasing Individual Taxpayer Compliance During The Covid-19 Pandemic}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={tax incentives msme tax phenomenology}, doi={10.4108/eai.10-8-2022.2320862} }- Nyimas Wardatul Afiqoh
Syaiful Syaiful
Muhammad Aufa
Year: 2022
Dynamics of Increasing Individual Taxpayer Compliance During The Covid-19 Pandemic
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320862
Abstract
This study aims to uncover and explain the enhancement of taxpayers during the Covid-19 pandemic and identify the steps that can be applied in tax incentive policies in order to improve taxpayer compliance. This research approach uses qualitative by using a phenomenological approach, which aims to observe the human life experiences (Muhadjir, 2000). There are pros and cons related to the implementation of PMK No. 09 of 2021 regarding to the Tax Incentives for Taxpayers which Affected by the Corona Virus Disease 2019 Pandemic which will affect State revenues (especially tax revenues) which can reflect taxpayer compliance. The subject of this study are business actors who have a fixed and regular income annualized not more than Rp. 200,000,000,- (Two Hundred Million) as required in the implementation of PMK no.09 of 2021 and tax consultants with the result that the use of policy facilities provided by the government is still very minimum by the reason that the lack of information from the benefits of tax incentives to the public.
