Research Article
Perceptions of Micro, Small, and Medium Enterprises as Taxpayers Towards Tax Incentives
@INPROCEEDINGS{10.4108/eai.3-8-2021.2315139, author={I Nyoman Darmayasa and Ni Komang Asri}, title={Perceptions of Micro, Small, and Medium Enterprises as Taxpayers Towards Tax Incentives}, proceedings={Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia}, publisher={EAI}, proceedings_a={LEPALISSHE}, year={2022}, month={1}, keywords={complicated tax administration; perceptions of msmes taxpayers; tax compliance; tax incentive}, doi={10.4108/eai.3-8-2021.2315139} }- I Nyoman Darmayasa
Ni Komang Asri
Year: 2022
Perceptions of Micro, Small, and Medium Enterprises as Taxpayers Towards Tax Incentives
LEPALISSHE
EAI
DOI: 10.4108/eai.3-8-2021.2315139
Abstract
This study aimed to reveal the perception of micro, small, and medium enterprises (MSMEs) as taxpayers towards tax incentives. This study employed a qualitative method with an interpretive approach. We interviewed three key informants as representatives of MSMEs. The interview manuscript was validated with observations and documentation. The results showed that the micro and small enterprise taxpayers rarely utilized the incentives for some reason. Their perception was only to pay the tax in small amounts because their revenue decreased drastically due to the pandemic. The medium enterprise taxpayers hired tax consultants due to complicated tax administration. Their perception was to pay the tax based on the tax consultants’ advice, and they appreciated any incentives given. This study has a practical contribution to tax authorities. It is expected that tax authorities will evaluate the following tax incentives by making tax incentives and tax administration less complicated.