The Effect of Income Tax Incentives 21 on Reporting Periodic Tax Returns (SPT Masa) and Personal Income Tax Receipts During the COVID-19 Pandemic (Case Study at KPP Pratama Bandung Cibeunying Period March - July 2020)

Abstract

Tax is the largest state revenue which has a very important role for state revenue which is used to finance national development and public needs. Tax revenue indirectly aims to increase the prosperity and welfare of society. This research was conducted based on wanting to find out how much influence the income tax incentive 21 was on the reporting of periodic tax returns and personal income tax receipts during the COVID-19 pandemic. This type of research used by the author is explanatory research with a quantitative approach. The population in this study were individual taxpayers registered at KPP Pratama Bandung Cibeunying, amounting to 79,755 taxpayers. This study uses monthly data starting from March - July 2020 with a sample of 100 taxpayer respondents. The data analysis used was multivariate analysis of variance / MANOVA. The program used in analyzing the data was SPSS for windows version 25. These results indicate that the dependent variable, namely the reporting Periodic Tax Return (Y1) is influenced by the Incentive of Income Tax 21 (X) of 33.2%. And the remaining 66.8% is influenced by other factors not included in this study. And for the dependent variable Personal Income Tax Receipts (Y2) are influenced by the Income Tax Incentive 21 (X) of 11.9%. And the remaining 88.1% is influenced by other factors that were not included in this study. Based on the hypothesis testing criteria (t-test) that H0 is rejected and H1 is accepted, it means that partially the Incentive of Income Tax 21 has an effect on the Periodic Tax Return Reporting and Personal Income Tax Receipts during the COVID-19 pandemic. And significant at 0.05.