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Journal articles on the topic 'Tax Incentive'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

He, Xiaoyu, and Bo Li. "Tax Incentives, Digital Transformation and Enterprise Innovation." International Journal of Education and Humanities 6, no. 1 (2022): 102–9. http://dx.doi.org/10.54097/ijeh.v6i1.3059.

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Taking China's A-share manufacturing listed companies from 2013 to 2020 as samples, this paper discusses and tests the impact of tax incentives and digital transformation on enterprise innovation, and further explores the moderating effect of digital transformation on the relationship between tax incentives and enterprise innovation. The research results show that tax incentives play a significant positive role in promoting enterprise innovation, and digital transformation can effectively promote enterprise innovation and positively regulate the innovation incentive effect of tax incentive pol

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Marmilava, Katsiaryna. "R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives." Theory, Methodology, Practice 20, no. 01 (2024): 45–54. http://dx.doi.org/10.18096/tmp.2024.01.05.

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The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks. It further suggests a novel complementary approach to analysing the attractiveness of tax incentives taking into consideration the practical implementation of tax incentives. The developed indicator – the tax incentive implementation (utilisation) rate – accounts for countries’ national features of tax incentive systems and reporting on R&D tax expenditures, and all

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3

Jia, Li. "Can Fiscal Subsidies and Tax Incentives Stimulate High-quality Innovation in Strategic Emerging Industries?" Frontiers in Business, Economics and Management 9, no. 2 (2023): 62–71. http://dx.doi.org/10.54097/fbem.v9i2.8998.

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This paper empirically examines the incentive effects of fiscal subsidies and tax incentives on the innovation activities of strategic emerging enterprises from the perspective of enterprise life cycle using data of listed companies in strategic emerging industries in China from 2010 to 2019. The results show that: in general, both fiscal subsidies and tax incentives promote the improvement of total factor productivity of strategic emerging enterprises; in terms of different stages of enterprise development, the incentive effects of fiscal subsidies and tax incentives on the innovation activit

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4

Nel, Rudie, and Johann Du Plooy. "The Role Of Tax Incentives In Reducing CO2 Emissions Evidence From Vehicle Manufacturers." International Business & Economics Research Journal (IBER) 12, no. 5 (2013): 551. http://dx.doi.org/10.19030/iber.v12i5.7830.

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The objective of the study was to consider the role of tax incentives (deductions and allowances in terms of the South African Income Tax Act) in reducing carbon dioxide (CO2)emissions in the automotive industry. The objective was achieved in the light of qualitative empirical evidence obtained from South African vehicle manufacturers. A questionnaire was circulated to nine South African vehicle manufacturers and the responses were interpreted to establish whether current tax incentives provide an incentive to reduce CO2 emissions. Findings highlighted the importance of tax incentives in reduc

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Faisol, Imam Agus, and Tito IM Rahman Hakim. "Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic." TIJAB (The International Journal of Applied Business) 5, no. 1 (2021): 71. http://dx.doi.org/10.20473/tijab.v5.i1.2021.71-80.

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This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing t

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Wulandari, Destiny. "Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy?" Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 668–83. http://dx.doi.org/10.52728/ijtc.v4i4.833.

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Indonesian government's policy to promote downstream natural resources leads to tax incentives policy intended to encourage the downstream. This study focuses on corporate income tax incentives in the form of net income reduction (tax allowance according to Article 31A of the Income Tax Law) by 30 percent for 6 years or corporate income tax reduction (tax holiday according to Minister of Finance Regulation Number 130/PMK.010 /2020) by 100 percent or 50 percent. Despite the positive or negative impact of tax incentives enactment argued in the previous studies, this study will calculate the impa

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Mulia, Rahmi Putri, Herlina Helmy, and Mia Angelina Setiawan. "Equity Risk Incentives dan Corporate Tax Aggresiveness." Wahana Riset Akuntansi 7, no. 1 (2019): 1437. http://dx.doi.org/10.24036/wra.v7i1.104567.

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This study aims to examine the equity risk incentives relationship with corporate tax aggressiveness. This study uses four proxies to measure corporate tax aggressiveness variables, namely Cash Effectives Tax Rate (CETR), Tax Shelter, Unrecognized Tax Benefits (UTB), and Discretionary Book Tax Differences (DTAX). The equity risk incentives variable is measured using the annual natural total log of compensation of the key management. The study population was manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The study samples were determined by purposive sampling

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Kartika, Rayna, and Iswardi. "EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19." Jurnal Bisnis Terapan 6, no. 1 (2022): 1–10. http://dx.doi.org/10.24123/jbt.v6i1.4722.

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During pandemic Covid-19, the productivity of SME(small and medium enterprises) is getting decreasing and the government boosts the existence of SME by giving the incentive tax until December 2020 to tax payer. SMEs are hoped to utilize the incentive tax as it can assist SMEs in Indonesia. Therefore, the objectives of this research are to (1) investigate the understanding of SMEs about article 21 and the tax incentives, (2) explore how effective the socialization about tax incentives. The design of this research is a qualitative descriptive using online interview and questionnaires. Samples ta

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Abidin, Mohammad Zainul, Haula Rosdiana, and Roy Valiant Salomo. "Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN." International Journal of Renewable Energy Development 9, no. 1 (2020): 53–62. http://dx.doi.org/10.14710/ijred.9.1.53-62.

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This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policie

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Mujennah, Mujennah, Safriansyah Safriansyah, and Kevin Tanu. "Influence of Incentives and Non-Incentives Tax on Profit Management." Journal of Governance Risk Management Compliance and Sustainability 1, no. 2 (2021): 28–36. http://dx.doi.org/10.31098/jgrcs.v1i2.701.

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Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incent

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Asadi, Asadi, Hermi Sularsih, Sukarno Himawan Wibisono, and Ahmad Mukoffi. "Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19." e-Journal Perdagangan Industri dan Moneter 10, no. 2 (2022): 85–90. http://dx.doi.org/10.22437/pim.v10i2.19636.

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This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/202

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Chairunnisa, Nadillah, and Siti Nuryanah. "EVALUATION OF COVID-19 TAX INCENTIVE POLICIES: INCOME TAX ARTICLE 25 AND INCOME TAX ARTICLE 22 IMPORT." JURNAL AKUNTANSI DAN AUDITING 20, no. 2 (2023): 178–96. http://dx.doi.org/10.14710/jaa.20.2.178-196.

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The Covid-19 pandemic in 2020 caused the state tax revenue target to not be achieved. Covid-19 Tax Incentives PPh Article 25 and PPh Article 22 Import in 2022 are still being provided by the government because the Covid-19 pandemic has not ended and has had an impact on the economy. The purpose of this research is to evaluate the covid-19 tax incentive policy PPh Article 25 and PPh Article 22 Import from the perception of taxpayers based on The Four Maxims and evaluate the application of the two tax incentive policies at the ABC Tax Office. This research method is mixed, combining quantitative

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Buijze, Renate. "Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy." Intertax 44, Issue 1 (2016): 14–28. http://dx.doi.org/10.54648/taxi2016003.

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Most governments of high income countries stimulate domestic philanthropy. For philanthropy crossing borders, however, governments are less consentient. These varying standpoints are reflected in the tax legislation of countries. In many of the countries concerned, donations to domestic charitable causes are rewarded with a tax incentive. When a donation crosses borders, however, the tax incentive does not always apply. This article examines the different approaches governments hold towards the application of tax incentives in cross-border situations and the underlying rationales. Through the

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Ihlanfeldt, Keith R. "Ten Principles for State Tax Incentives." Economic Development Quarterly 9, no. 4 (1995): 339–55. http://dx.doi.org/10.1177/089124249500900407.

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The use of tax incentives for economic development is growing among states. This growth is partially caused by a response to new incentives of neighboring states, and similar incentive laws are passed in the interest of remaining competitive. As a result, many states have adopted tax incentives not well founded on economic theory or empirical evidence. This article draws on the latter to develop ten principles that states can employ to enhance the fairness and effectiveness of tax incentives. To illustrate their application, the principles are used to evaluate the state of Georgia's incentive

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15

Wang, Guan. "Impact of Tax Incentive Policies on Corporate Financial Performance: Based on Data from Listed Companies from 2012-2016." Frontiers in Business, Economics and Management 15, no. 3 (2024): 197–201. http://dx.doi.org/10.54097/pankah05.

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In recent years, to promote the transformation and upgrading of enterprises and achieve high-quality economic development, China has continuously implemented tax incentive policies, which play an important role in stimulating enterprises to improve management capabilities and financial performance. This paper studies whether tax incentive policies affect the financial performance of enterprises. Based on previous literature, we select the financial data of A-share listed companies in the Cathay database from 2012 to 2016 as samples, considering companies with year-end tax rates below 25% as en

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Сердінова, Анна. "TAX INCENTIVE SCHEMES AND BALANCED REGIONAL ECONOMIC GROWTH IN TURKEY." Молодий вчений, no. 2 (126) (February 29, 2024): 73–79. http://dx.doi.org/10.32839/2304-5809/2024-2-126-5.

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This study delves into the impact of investment incentives on regional development and economic growth in Turkey. It provides a comprehensive overview of the investment incentive system introduced in 2012, categorizing regions based on development levels and offering various incentives such as tax exemptions, reductions, and social security support. The research investigates the relationship between investment incentives, public expenditures, regional differences, and economic growth. Through a thorough examination, the study aims to understand how the current incentive system addresses region

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Budiman, Nita Andriyani, Mukhamad Nurkamid, Jaka Sriyana, and Akhsyim. "Can Tax Incentives Affect MSME Tax Compliance?" International Journal of Multidisciplinary: Applied Business and Education Research 3, no. 11 (2022): 2198–205. http://dx.doi.org/10.11594/ijmaber.03.11.06.

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The government issued a tax incentive policy for the business sector. This policy was taken to help the public and business actors to survive in the middle period of the Covid-19 outbreak. The Covid-19 pandemic has influenced the relationship between tax incentives and MSME tax compliance. This study examines how much influence tax incentives have on MSME tax compliance. MSME actors get a total income tax incentive of 0.5% as referred to PP No. 23/2018 which is created by the government, where the taxpayers of MSME do not require to make tax deposits. During the Covid-19 pandemic, the governme

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Aruan, Marni, I. Putu Sudana, Anak Agung Gde Putu Widanaputra, and Ni Putu Sri Harta Mimba. "Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators." Jurnal Ilmiah Akuntansi dan Bisnis 18, no. 2 (2023): 235. http://dx.doi.org/10.24843/jiab.2023.v18.i02.p04.

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Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative

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19

Lin, Horn-chern, and Tao Zeng. "Information asymmetry and incentive contracting with the tax department." Review of Accounting and Finance 16, no. 3 (2017): 385–402. http://dx.doi.org/10.1108/raf-04-2016-0063.

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Purpose This paper aims to examine the design of optimal incentives for a firm’s tax department in the presence of information asymmetry. Design/methodology/approach This paper provides a theoretical model to examine the design of optimal incentives. The focus is on a situation in which a risk-averse tax department has private information about its efficiency type or effort to be exerted before the firm sets the incentive schemes. Findings This paper shows that a tax department’s risk aversion leads to a decline in the fraction of the cost borne by the tax department. It also shows that the op

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Diana, Patricia, and Chermian Eforis. "The effectiveness of Tax Incentive during Covid-19 Pandemic: Case Study on Indonesian Small Medium Enterprises." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(82).

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As a developing country, Indonesia has economic strength in the real sector which is carried out by small medium enterprises activities. In the latest 2019, globally and also Indonesia’s economiy was depressed by pandemic covid 19. To maintain national economic stability, our government issues a lot of incentive especially in taxation policy. One of them is the tax incentive for SMEs. This research purpose is to measure tax incentive effectiveness specifically for SMEs using several internal government factors such as modernization and socialization of the tax system and also personal tax know

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Leiser, Stephanie. "The Diffusion of State Tax Incentives for Business." Public Finance Review 45, no. 3 (2015): 334–63. http://dx.doi.org/10.1177/1091142115611741.

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Tax competition scholars are increasingly recognizing that states compete with each other not only by manipulating tax rates but also by adopting tax incentives. However, there is a comparative lack of empirical literature exploring why states adopt different types of tax incentives. This article draws on the literatures on tax competition and policy diffusion to develop hypotheses about what factors motivate states to adopt business tax incentives, paying particular attention to the influence of other adopting states. It uses event history analysis methods to test hypotheses regarding the ado

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22

Taqi, Muhamad, Aam Slamet Rusydiana, Aisyah As-Salafiyah, Nawang Kalbuana, and Mamay Mayyizah. "Revitalizing Tax Revenue: Tax Incentive Indonesia and Overcoming Negative Sentiment." International Journal of Economics and Financial Issues 15, no. 3 (2025): 9–17. https://doi.org/10.32479/ijefi.17057.

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This study aims to test the effectiveness of the Policy implemented by the Indonesian government to increase national tax revenues through tax incentive programs and solutions to negative sentiment and see the progress of research on “Tax Incentives in Indonesia” around the world published by journals on that theme. This research uses qualitative methods with bibliometric analysis and sentiment analysis approaches. The data used is secondary data with the theme “Tax Incentive Indonesia” from the Dimension database of 80 published journals. Then, the data is processed and analyzed using the VOS

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Susilawati, Neni, Citra Yadin Ramadhena, Mayang Permatasari Syahputri, and Regina Canda Wardhani. "EVALUATING COVID-19’ TAX INCENTIVES: MEASURING THE POLICY EFFECTIVENESS AND PROSPECTIVE POLICY ANALYSIS ON THE EXTENDED PROVISION." Sebatik 26, no. 1 (2022): 87–97. http://dx.doi.org/10.46984/sebatik.v26i1.1813.

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Policy-making strength is an integral part of the government vigor. When policies fail, monetary and fiscal costs would significantly increase. Covid-19's Tax Incentive is one of the costs that must be incurred due to the Covid-19 pandemic. However, the absorption of this tax incentive has not been optimal, as indicated by the large gap between the budget and the realization of the tax incentives absorption. This research's aims are to evaluate the policy effectiveness of the Covid-19's tax incentives and analyzing the prospective policy of extended provision based on the evidences. This quali

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Siregar, Amelia Oktrivina, Tryas Chas Biandani, and Jihan Khoerunnisa. "The Effect of Final Income Tax Incentives Rate on the Reporting of PMK 44/2020 Realization Letter." Jurnal Manajemen Strategi dan Aplikasi Bisnis 5, no. 1 (2022): 33–42. http://dx.doi.org/10.36407/jmsab.v5i1.455.

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Tax incentives are one of the government's responses to the impact of the COVID-19 pandemic on businesses, and one of the businesses affected by this pandemic is MSMEs. Therefore, this study aims to determine the effect of final income tax incentives borne by the government following PMK No.44/2020, the effect of tax incentives in the form of ease of calculating income tax payable, and the effect of tax incentives in the form of ease of reporting income tax payable to compliance with the reporting of PMK realization letter No.44/2020. This study used primary data by distributing questionnaires

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Moolman, Anneke Maré, and Pieter Van der Zwan. "An Evaluation Of Income Tax Incentives Available To The South African Oil And Gas Industry." International Business & Economics Research Journal (IBER) 15, no. 5 (2016): 227–40. http://dx.doi.org/10.19030/iber.v15i5.9781.

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The oil and gas sector is advantageous to South Africa. However, the country’s oil and gas reserves are minimal in relation to many other countries, reducing attractiveness to prospective investors. In the aim of promoting investment in the oil and gas sector of South Africa, attraction should be improved by other means, such as an alluring regulatory environment, including the taxation regime.The research conducted in this study aimed to determine whether the income tax legislation in South Africa provides a meaningful incentive for oil and gas companies to compete for international investmen

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Diana, Patricia, and Chermian Eforis. "The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic." GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 7 (2) July - September 2022 7, no. 2 (2022): 79–87. http://dx.doi.org/10.35609/afr.2022.7.2(1).

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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, socializat

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Yuwono, Trisno, and Dyah Purwanti. "THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC." Riset 4, no. 2 (2022): 026–38. http://dx.doi.org/10.37641/riset.v4i2.172.

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During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the co

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Ilhamsyah, Ilhamsyah, Lela Nurlaela Wati, and Etty Puji Lestari. "The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization." International Journal of Management, Entrepreneurship, Social Science and Humanities 7, no. 1 (2023): 1–18. http://dx.doi.org/10.31098/ijmesh.v7i1.1633.

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The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysi

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Komariah, Yuni. "Analysis of the Implementation of the MSME Tax Incentive Policy During the Covid-19 Pandemic (Case Study at KPP Pratama Jakarta Duren Sawit)." Commercium : Journal of Business and Management 1, no. 1 (2023): 27–35. http://dx.doi.org/10.61978/commercium.v1i1.77.

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Tax incentives are policies issued by the Indonesian government in the face of the economic slowdown due to the COVID-19 pandemic. This study aims to analyze the implementation of MSME tax incentive policies during the COVID-19 pandemic at the Primary Tax Office of Duren Sawit, Jakarta with a descriptive qualitative method. The results showed that the use of tax incentives by MSME actors at the Primary Tax Office of Duren Sawit, Jakarta was quite effective. This can be seen from the compliance of officers at the Primary Tax Office of Duren Sawit, Jakarta, who have been very good at disseminati

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Rismawati, Elis. "Implementation of Income Tax Incentive Policy Article 21 Borne by the Government (Dtp) at the Tax Service Office of the South Jakarta Djp Regional Office I." Politeia : Journal of Public Administration and Political Science and International Relations 1, no. 1 (2023): 57–82. http://dx.doi.org/10.61978/politeia.v1i1.80.

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This Article 21 Government-borne Income Tax Incentive Policy (DTP) began to be implemented in April 2020 through PMK 23/PMK.03/2020 when the Covid 19 pandemic had spread widely in Indonesia, where many companies were shaken by the economy. Seeing the above conditions, the government carried out fiscal stimulus, one of which was through the Income Tax Incentive Policy Article 21 Borne by the Government (DTP), in order to help the economic recovery of the people affected by the Covid 19 pandemic. This study aims to analyze and evaluate how, obstacles, and efforts to overcome obstacles in the Imp

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Ginting, Res Hanifah, and Prianto Budi Saptono. "Innovative Challenges: Exploring Tax Incentive Policies in Indonesia's Special Economic Zones." Jurnal Public Policy 10, no. 1 (2024): 1. https://doi.org/10.35308/jpp.v10i1.8312.

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Providing tax incentives to attract investment is still one of the strategies relied on by the government, especially in Indonesia. This is realized by providing tax incentives in various Special Economic Zones (SEZ). Although many countries use tax incentives to encourage foreign investment, the actual impact of these tax incentives remains a subject of debate. This research aims to describe the role of tax incentive policies in industrial activities in SEZ, along with the various challenges that arise from implementing these policies. This study used qualitative research methods. Data was co

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Smith, Michael. "Tax and Incentive Trade-Offs in Multinational Transfer Pricing." Journal of Accounting, Auditing & Finance 17, no. 3 (2002): 209–36. http://dx.doi.org/10.1177/0148558x0201700302.

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Multinationals use transfer prices both for tax minimization and for managerial incentives. This paper analyzes two methods of disentangling the tax and incentive roles: setting multiple prices and using performance measures independent of transfer prices. Even with imperfect enforcement of transfer-pricing rules, regulator scrutiny limits the firm's flexibility. Transfer prices affect after-tax income both by influencing the manager's production decisions ex ante and by allocating income ex post across tax jurisdictions. If the ex ante incentive role dominates the ex post tax role, the firm i

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Julianto, Yusuf Effendy, Hendrian Hendrian, and John Juni Pambelum. "The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City." Jurnal Indonesia Sosial Teknologi 5, no. 11 (2024): 5167–74. https://doi.org/10.59141/jist.v5i11.8768.

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This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the

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Sukmana, Andrian, and Haula Rosdiana. "Analysis On the Implementation of Income Tax Article 21 Incentives Policy for Taxpayers Affected by The Covid-19 Pandemic." Publik (Jurnal Ilmu Administrasi) 10, no. 2 (2021): 319. http://dx.doi.org/10.31314/pjia.10.2.319-336.2021.

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In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program, which along with the pandemic situation has been amended or replaced several times. One of the incentives provided is the Income Tax Article 21 incentive. Thisresearchexaminesto gives a comprehensive review and analysis of the implementation of the Income Tax Article 21 incentive for taxpayers affected by the Covid-19 Pandemic and the

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Mutuku, Cyrus, Joseph Sirengo, and Dr Mohamed Omar. "Tax Incentives Policy, Firm Investment, Firm exports, and Gross Output: Panel Econometric Modelling." Journal of Economics and Public Finance 8, no. 1 (2021): p1. http://dx.doi.org/10.22158/jepf.v8n1p1.

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A panel econometric model consisting of 118,380 firms, spanning 2014 to 2019 was used to determine the impact of tax incentive policy on firm investment, firm gross output, and exports. A two-stage modelling approach was used, first the decision to invest or export was modelled using a binary logit model. In the second phase, the impact of the tax incentives policy was estimated. The decisions to export and invest are marginally driven by tax incentive policy. A shilling given as tax expenditure increases the probability of investing and exporting by 0.018% and 0.48% respectively. The results

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Lungun, Rahadian. "POLICY EVALUATION: IMPACT OF IMPORTATION INCOME TAX INCENTIVE." Jurnal Kebijakan Publik 15, no. 1 (2024): 10. http://dx.doi.org/10.31258/jkp.v15i1.8447.

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This study aims to evaluate the effectiveness of the Income Tax Incentive on Imports in maintaining the productivity of construction taxpayers in the Kota Bekasi Medium Tax Office during the Pandemic. It uses a positivism approach with a quantitative method. This method adopts the difference-in-differences analysis. Such a method measures the average treatment effect of the construction taxpayers’ productivity before and after the implementation. The construction sector is selected as the research object since it becomes the Government’s most targeted sector under the incentive policy. Meanwhi

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Ayem, Sri, and Nur Hijayanti. "THE EFFECT OF TAX INCENTIVES ON FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES DURING THE COVID-19 PANDEMIC." Jurnal Ilmu Manajemen Profitability 6, no. 1 (2022): 75–82. http://dx.doi.org/10.26618/profitability.v6i1.6955.

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This study aims to determine whether tax incentives have an effect on the financial performance of Micro, Small and Medium Enterprises ( MSMEs ) during the COVID-19 pandemic. The data used for hypothesis testing is using primary data obtained through distributing questionnaires to MSME taxpayers in the Yogyakarta region. The analytical method used to answer the truth of the hypothesis is multiple linear regression. After the data is analyzed, the results show that income tax incentives for MSMEs, Value-Added Tax (VAT) incentive have a positive effect on the financial performance of MSMEs durin

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De Simone, Lisa, Kenneth J. Klassen, and Jeri K. Seidman. "Unprofitable Affiliates and Income Shifting Behavior." Accounting Review 92, no. 3 (2016): 113–36. http://dx.doi.org/10.2308/accr-51555.

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ABSTRACT Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches by explicitly considering unprofitable affiliates and test whether the association between losses and tax incentives for unprofitable affiliates deviates from the negative association observed in profitable affiliates. Results suggest that multinational firms alter the distribution of reported profits to take advantage of losses. Our point estimate for profitable

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Naely Choeri Akmali, Putri Dwi Rosalinda Prayoga, and Dien Noviany Rahmatika. "Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 2, no. 3 (2024): 129–44. http://dx.doi.org/10.61132/anggaran.v2i3.730.

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The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research

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Rulandari, Novianita. "FISCAL STIMULUS THROUGH INCOME TAX POLICY ARTICLE 21 AT THE KANWIL DIRECTORATE GENERAL OF TAXES." Jurnal Pendidikan Sosiologi dan Humaniora 13, no. 2 (2022): 930. http://dx.doi.org/10.26418/j-psh.v13i2.72711.

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This Article 21 Government-borne Income Tax Incentive Policy (DTP) began to be implemented in April 2020 through PMK 23/PMK.03/2020 when the Covid 19 pandemic had spread widely in Indonesia, where many companies were shaken by the economy. Seeing the above conditions, the government carried out fiscal stimulus, one of which was through the Income Tax Incentive Policy Article 21 Borne by the Government (DTP), in order to help the economic recovery of the people affected by the Covid 19 pandemic. This study aims to analyze and evaluate how, obstacles, and efforts to overcome obstacles in the Imp

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Bretschger, Lucas, and Simone Valente. "PRODUCTIVITY GAPS AND TAX POLICIES UNDER ASYMMETRIC TRADE." Macroeconomic Dynamics 22, no. 6 (2016): 1391–427. http://dx.doi.org/10.1017/s1365100516000729.

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We build a two-country model of endogenous growth to study the welfare effects of taxes on tradable primary inputs when countries engage in asymmetric trade. We obtain explicit links between persistent gaps in productivity growth and the incentives of resource-exporting (importing) countries to subsidize (tax) domestic resource use. The exporters' incentive to subsidize hinges on slower productivity growth and is disconnected from the importers' incentive to tax resource inflows—i.e., rent extraction. Moreover, faster productivity growth exacerbates the importers' incentive to tax, beyond the

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Kevin, Wanjala, and Murugi Kinyua Beatrice. "Effect of Tax Incentives on Foreign Direct Investments in the East African Community." International Journal of Business and Management 8, no. 2 (2020): 65–74. https://doi.org/10.5281/zenodo.3701424.

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The use of tax incentives has tremendously grown since the early 90’s due to globalization and creation of common markets through regional integration. The logic behind granting tax incentives is to offer potential enterprises opportunities to invest where taxes are seen as impediments. Tax incentives are meant to foster investments into particular economic sectors or industries that are identified as crucial areas of development including export oriented sectors, mining and industrial parks. On the other hand, Foreign Direct Investment is widely regarded as an integral factor in fosteri

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Tiolina, Evi, and Septo Pramesworo Ignatius. "Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia." Journal of Economics, Finance And Management Studies 04, no. 03 (2021): 106–19. https://doi.org/10.47191/jefms/v4-i3-02.

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This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim o

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Korostelkina, Irina Alekseevna, and Anastasiya Olegovna Androsova. "Effectiveness of tax incentives for innovative activity in the Russian Federation: assessment and calculation." Тренды и управление, no. 1 (January 2020): 38–50. http://dx.doi.org/10.7256/2454-0730.2020.1.33232.

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The subject of this research is tax incentive that is a part of the process of innovative activity. Taxation is viewed as a tool for advancement of innovations. The experience of foreign countries demonstrates that government support in the form of funding, tax incentives, government subsidized loans, and creation of essential infrastructure play a big role in modernization processes. Expansion of the practice of implementation of tax incentives for stimulating innovations requires a theoretical comprehension of this process. This article examines the coefficient that characterizes economic ef

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Rulandari, Novianita. "Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office." Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 895–912. http://dx.doi.org/10.52728/ijtc.v4i4.966.

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Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise f

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Ngadiman, Pebe Manda Sari,. "Pengaruh Tax Relaxation, Morale, Incentive Terhadap Tax Compliance Pasca Covid-19." Jurnal Paradigma Akuntansi 3, no. 4 (2021): 1831. http://dx.doi.org/10.24912/jpa.v3i4.15295.

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This study has a purpose, namely to prove the influence of Tax Relaxation, Tax Morale, Tax Incentive on Tax Compliance in Indonesia after pandemic Covid-19. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have a NPWP and only distributed to tax payers who are aware of Tax Relaxation in Jakarta and understand tax incentives. The total sample used in this study were 78 respondents. Research data were processed using SmartPLS ( Partial Least Square) Version 3. The result of this study indicate that the influ

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Yandes, Jufri, Amud Sunarya, Muhtarom, and Destiana. "Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction." Ilomata International Journal of Tax and Accounting 5, no. 2 (2024): 437–52. http://dx.doi.org/10.61194/ijtc.v5i2.1117.

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This study aims to analyze whether the implementation of reduction (deduction) of tax incentives has or does not have a reaction (influence) on the financial ratio (ROE) of shares of IDX issuers LQ45 Index during the COVID-19 outbreak in 2022. The study employs a hypothesis testing approach with classical assumption tests and simple regression analysis, focusing on secondary data from the LQ45 index during the 2022 Covid-19 outbreak. It examined a population of 45, using 36 samples that met specific criteria. A simple linear analysis model was used to investigate the impact, if any, of tax inc

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Budiastuti, Endah, and Martina Safitri. "Analisis Implementasi Kebijakan Insentif Pajak Umkm Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak UMKM Di Wilayah Kelurahan Margasari Kota Tangerang." Jurnal Pajak Vokasi (JUPASI) 5, no. 1 (2023): 17–30. https://doi.org/10.31334/jupasi.v5i1.3080.

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The spread of corona virus cases has a big impact on the economy, especially for the lower middle class and MSMEs. And to restore the MSME economy in Indonesia, the Indonesian government took the initiative to help MSMEs carry out their obligations in tax payments and reporting, while still growing the level of compliance, awareness and obedience of MSME taxpayers. Therefore, PP No. 23 year 2018 was formed to provide instruction regarding MSME tax payment and then a policy regarding the tax incentives was issued which was contained in PMK No. 23 year 2020 which was been changed to PMK No. 44 y

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Adinda Dwi Cahyakusuma, Ahmad Yani, Rike Selviasari, and Muhammad Alfa Niam. "The Application of Income Tax Incentives In Accordance With The Minister of Finance Regulation (Pmk) No.44/Pmk.03/2020 At Educational Institutions PT. Yureka Education Copyright." Journal of Economy, Accounting and Management Science (JEAMS) 5, no. 1 (2023): 53–63. http://dx.doi.org/10.55173/jeams.v5i1.51.

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Indonesia as a developing country is actively involved in various development initiatives. To increase tax revenue, the government consistently strives to enact tax laws and policies that promote investment and business. Indonesia's economy has suffered due to the Covid-19 outbreak. Because this virus has had an effect on the economy, trade and business entities. The epidemic drastically reduced the turnover of every business entity. The rules for providing tax breaks to business owners who are required to pay Covid-19 taxes have been approved by the Minister of Finance. This research is a com

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Zhao, Mengchao, Xiang Xiao, Jiaan Yang, and Haonan Chen. "Do regional tax incentive policies improve productivity?" PLOS ONE 19, no. 8 (2024): e0307561. http://dx.doi.org/10.1371/journal.pone.0307561.

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The difficulty in transforming old industrial areas constitutes a significant factor contributing to regional development imbalances. Can regional tax incentives, as a crucial component of regional policies, polish the “rust belt” regions? This study leverages the inaugural Value-Added Tax (VAT) reform in China as an opportunity to explore the potential of regional tax incentives in achieving sustainable development in traditional industrial areas. Drawing upon a comprehensive industrial enterprise database, we employ a Propensity Score Matching-Difference in Differences (PSM-DID) approach to

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