How Taxpayers Behavior takes Advantage in Tax Incentives Policy

• Prawira, Ida Farida Adi ^[1] ; Anggrayni, Fitri ^[1]
  1. [1] Indonesia University of Education

     Indonesia University of Education

     Indonesia

     
• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº Extra 10, 2021 (Ejemplar dedicado a: Special Issue: Recent developments in Economics, Business and Management)
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Tax incentives Preliminary Refund of Value Added Tax (VAT) is one of the government's tax relaxation facilities in the context of national economic recovery. This study aims to observe the effect of the incentive for the Preliminary Return of VAT on taxpayer behavior in dealing with this tax incentive policy. This is qualitative research using descriptive approach. The data were collected by in-depth interviews with 38 taxpayers in the West Java I Directorate Jenderal of Taxes (DJP) Regional Office and Banten area, which were then processed using the nVivo application. The result shows that several factors contribute to taxpayers' behavior to propose the Tax Incentives Preliminary Refund of VAT. The factors are taxpayers more require tax incentives policy to reduce the tax rate of VAT, or there will not be an examination. The Implication of this research is how the Directorate Jenderal of Taxes (DJP) can arrange other tax incentive policies that can give more easiness to the taxpayers in the future. This research is limited only to the West Java I DJP Regional Offices and Banten. Also, the number of taxpayers interviewed is only a few due to pandemic, so it does not represent the field's facts.