The Effectiveness of PMK No. 09 of 2021 Concerning Tax Incentives During the Covid-19 Pandemic In Efforts for Economic Stability at KPP Pratama Ciawi Bogor
The emergence of the COVID-19 pandemic has hampered the performance of every sector in Indonesia. Many sectors are affected, not only the health, education and tourism sectors. The sector most affected is the economic sector. Seeing this incident, there are many ways and efforts made by the government to overcome this, one of which is the tax incentive policy. The tax incentives issued by the government aim to maintain economic stability and to save the national economy. The policy issued by the government is the Regulation of the Minister of Finance through PMK No. 23 of 2020 and has been revised four times until the final regulation, namely PMK No. 09/PMK.03/2021. The facilities provided in this policy are Article 21 PPh Tax Incentives, Article 22 PPh Tax Incentives, MSME Final PPh Tax Incentives, Accelerated VAT Restitution, Article 25 Income Tax Reductions and Construction Services Final PPh Incentives. The purpose of this study was to determine the effectiveness of the use of government policies on tax incentives by MSME actors registered at the KPP Pratama Ciawi, to find out the number of MSME taxpayers who used the MSME Final Income Tax incentive, to find out the value of the MSME Final PPh Turnover incentive that had been utilized by the taxpayer. MSME tax, knowing MSME taxpayers who do not take advantage of the MSME Final Income Tax incentive, knowing the MSME Final PPh value paid by MSME taxpayers who do not take advantage of the MSME Final PPh Turnover incentive, and knowing the business conditions of MSMEs after utilizing the MSME Final Turnover PPh incentive. The method used in this research is a qualitative method with a descriptive approach. The results of this study indicate that the provision of tax incentives by the government is not very effective in helping to maintain business stability for MSME taxpayers registered at KPP Pratama Ciawi, due to the declining turnover of MSME taxpayers and even business closures for MSME taxpayers causing disruption of stability. business carried out. The lack of responsiveness and knowledge of taxpayers to tax incentives is one of the causes of the small number of MSME taxpayers who take advantage of the MSME Final Turnover PPh tax incentives.
Keywords: Tax Incentives, MSMEs, Covid-19 Pandemic, Final Income Tax Turnover