Faktor-Faktor Yang Mempengaruhi Pemanfaatan Insentif Pajak Penghasilan Final Ditanggung Pemerintah

Abstract

This research aims to analyze the effect of tax socialization, the understanding of taxation procedures, and taxpayer’s perception towards the utilization of  income tax incentive article 4(2). The data used in this study is primary data obtained through the questionnaires distributed to Micro, Small, and Medium Enterprises (MSMEs) taxpayer in Cengkareng District, West Jakarta. Sample is selected using purposive sampling method with a total of 100 respondent. Data is being processed using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) software version 25. The result of this research indicates that tax socialization, understanding of taxation procedures, and taxpayer’s perception have significant and positive effects towards the utilization of income tax incentives article 4(2). The implication of this study is the need to increase tax socialization activities intensively, develop a better understanding of taxation procedures, and create positive perception to optimize the utilization of income tax incentives article 4(2).