EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK PENGHASILAN FINAL PADA MASA PANDEMI COVID-19

Abstract

This research aimed to find out the effectiveness of government policy in providing Final Income Tax incentives
to Taxpayers, especially Micro Business actors, Small and middle (UMKM) affected by the Covid-19 outbreak in
increasing the income, also to find out the impact of providing Final Income Tax incentives on UMKM people.
The research type used a qualitative method with a descriptive study approach. The research object used all the
UMKM people located in Dukuh Pakis city of Surabaya who have fulfilled the criteria to receive government-
borne Final Income Tax (DTP) incentive assistance by Minister of Finance Regulation Number
86/PMK.03/02020 related with a tax incentive for taxpayers who impacted by the Corona Virus Disease 2019.
Based on the research result showed that discussion taken concluded that providing Final Income Tax incentives
can be said to be effective based on interviews toward UMKM people during this research, stated that UMKM
people felt helpful and felt the benefit regarding providing Final Income Tax incentives. This result is
corresponding with survey by Ministry of Finance that 70% correspondent from 12.822 Taxpayers felt satisfied
regarding providing Final Income Tax Incentives