The Analysis of Taxpayer Compliance Related to Policy Final PPh Incentives for MSME Taxpayers Affected to the Impact of COVID-19 in PMK-86/PMK.03/2020 at KPP Level (Case Study at the Jakarta Cakung Satu Tax Service Office)
Analisis Kepatuhan Wajib Pajak Terkait Kebijakan Insentif PPh Final Bagi Wajib Pajak UMKM Terdampak Dampak COVID-19 dalam PMK-86/PMK.03/2020 di Tingkat KPP (Studi Kasus di Kantor Pelayanan Pajak Jakarta Cakung Satu)
Keywords:
DTP final PPh incentives, Tax Compliance, MSMEsAbstract
Purpose: This study aims to analyze the compliance of micro, small, and medium enterprises (MSMEs) with the government-borne final income tax incentive (DTP) under PMK-86/PMK.03/2020, using a case study at the Pratama Jakarta Cakung Satu Tax Office. The research focuses on evaluating the effectiveness of the incentive’s implementation and its implications for taxpayer compliance behavior.
Methodology: A descriptive qualitative method with a phenomenological approach was applied. Data were collected through in-depth interviews, documentation review, and field observation. Informants included five employees of the Pratama Jakarta Cakung Satu Tax Office, one manager of the Small Industrial Village (PIK), and two MSME actors. The analysis process followed Miles and Huberman’s interactive model, involving data reduction, data display, and conclusion drawing to ensure comprehensive interpretation.
Findings: The findings reveal that the implementation of the final income tax incentive for MSMEs at the Pratama Jakarta Cakung Satu Tax Office is ineffective. Tax compliance levels remain low after the introduction of the incentive. This is largely due to limited understanding of the incentive mechanism among taxpayers, weak socialization and outreach, unequal access to information, and technical barriers in reporting and utilizing the facility.
Conclusion: The study concludes that although the tax incentive was designed to ease the burden on MSMEs during the COVID-19 pandemic, it has not been effective in enhancing tax compliance. Low tax literacy, insufficient dissemination, and limitations in policy execution remain the main obstacles to achieving the intended outcomes.
Implication: The results highlight the need for improving implementation strategies, including strengthening taxpayer education and outreach, advancing the inclusiveness of digitalized tax administration, and enhancing collaboration between tax offices and MSMEs. These insights provide valuable guidance for policymakers in designing incentive schemes that are not only reactive during crises but also support sustainable and long-term tax compliance.
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