The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic

Chermian Eforis Patricia Diana ()
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Chermian Eforis Patricia Diana : Universitas Multimedia Nusantara, 15810, Tangerang, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: Objective - The paper aims to measure tax incentive effectiveness specifically for SMEs using internal government factors such as modernization and socialization of the tax system and internal personal taxpayers' factors using tax knowledge. Methodology/Technique - Using primary data collected by questionnaire. Respondent criteria prepare according to SMEs classification from the Regulation of the Minister of Finance of the Republic of Indonesia. Data in this study were analyzed using multiple linear regression with SPSS statistics. Findings - this research found that modernization, socialization, and taxpayer knowledge will improve tax incentive efficiency. Internal government factors consist of modernization of the tax system and frequent socialization, significantly encouraging taxpayers to utilize the incentive without having deep knowledge of taxation. Novelty - This study explains the determinants of tax incentives from both sides, government, and taxpayer, especially for SMEs during pandemic COVID 19 in the Indonesian market. Type of Paper - Empirical."

Keywords: Tax Incentive; Fiscal Policy; Covid-19; Indonesia (search for similar items in EconPapers)
JEL-codes: D83 E62 E64 H25 (search for similar items in EconPapers)
Pages: 9
Date: 2022-09-30
New Economics Papers: this item is included in nep-cfn, nep-pbe, nep-pub and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Accounting and Finance Review, Volume 7, Issue 2

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr214

DOI: 10.35609/afr.2022.7.2(1)

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