Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators
Abstract
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 Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office.
Keywords: tax incentive, tax disseminator, role theory, institutional theory
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References
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Mahanani, S., Retnoningsih, S., & Syarif, M. N. (2022). Analisis Sosialisasi Dan Pemahaman Perpajakan Terhadap Efektivitas Insentif Pajak Pada Masa Pandemi Covid-19. Owner, 6(2), 1880–1887. https://doi.org/10.33395/owner.v6i2.820
Mimba, N., Pramartha, C. R. A., & ... (2021). Desain Digital Complementary Marketing Pada Perberdayaan Social Entrepreneurs Berbasis Kearifan Lokal Bali. Proceedings …, 4(1), 138–144. http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/352
Pathak, V. C. (2017). Phenomenological research : A study of lived experiences. International Journal of Advance Research and Innovative Ideas in Education, 3(1), 1719–1722.
Pattiasina, V., Noch, M. Y., Sondjaya, Y., Kartim, Akbar, F., & Anakotta, F. M. (2021). Extension of Moderated Mediation Model Knowledge of Taxation and Tax Compliance By Tax Socialization and Taxpayer Awareness. Academy of Entrepreneurship Journal, 27(SpecialIssue 2), 1–11.
Pillay, S., & Kluvers, R. (2014). An Institutional Theory Perspective on Corruption: The Case of a Developing Democracy. Financial Accountability and Management, 30(1), 95–119. https://doi.org/10.1111/faam.12029
Pokropski, M. (2019). Phenomenology and mechanisms of consciousness: Considering the theoretical integration of phenomenology with a mechanistic framework. Theoretical Psychology (ISTP), 29(5), 601–619. https://doi.org/https://doi.org/10.1177/0959354319868769
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Setianto, M. (2016). Optimizing the role of tax auditor in attempt to achieve tax revenue target. Economic Journal of Emerging Markets, 8(1), 45–64. https://doi.org/10.20885/ejem.vol8.iss1.art4
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Suharsono, A., & Wibiyakto, O. (2021). Evaluasi Pelatihan Jarak Jauh Penyuluh Pajak Menggunakan Model Kirkpatrick dan Importance Performance Analysis. SAP (Susunan Artikel Pendidikan), 6(1). https://doi.org/10.30998/sap.v6i1.9270
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Taylor, S., Cairns, A., & Glass, B. (2020). Role Theory: A Framework to Explore Health Professional Perceptions of Expanding Rural Community Pharmacists’ Role. Pharmacy, 8(3), 161. https://doi.org/10.3390/pharmacy8030161
Vagle, M. D., & Hofsess, B. A. (2016). Entangling a post-reflexivity through postintentional phenomenology. Qualitative Inquiry, 22(5), 334–344. https://doi.org/https://doi.org/10.1177/1077800415615617
Wibowo, A. (2020). Peran Organisasi Gerakan Mahasiswa Nasional Indonesia Dalam Pancasila Di Universi ... Jurnal Civic Hukum, 5(2), 191–204.
Yulianti, L. (2022). Pengaruh Sosialisasi Perpajakan, KesadaranWajib Pajak, Dan Pemahaman Insentif PajakTerhadap Kepatuhan Wajib Pajak Umkm PadaMasa Pandemi Covid-19. Jurnal Ilmiah Manajemen Dan Kewirausahaan, 2(1), 46–53.
Biddle, B. J. (1986). Recent Development in Role Theory. Annual Review of Sociology, 12, 67–92. http://www.jstor.org/stable/2083195
Biddle, B. J., & Thomas, E. J. (1966). Role theory: Concepts and research. In B. J. Biddle & E. J. Thomas (Eds.), John Wiley & Sons. John Wiley & Sons.
Brower, J., & Dacin, P. A. (2020). An Institutional Theory Approach to the Evolution of the Corporate Social Performance – Corporate Financial Performance Relationship. Journal of Management Studies, 57(4), 805–836. https://doi.org/10.1111/joms.12550
Creswell, John W. & Poth, C. N. (2017). Qualitative Inquiry & Research Design: Choosing Among 5 Approaches. Sage Publication, 778.
Creswell, J. W. (2007). Qualitative Inquiry & Research Design: Choosing Among 5 Approaches (2nd ed.). Sage Publication, Inc.
Davis, L. E., & North, D. C. (1971). Institutional Change and American Economic Growth. Cambridge University Press. https://doi.org/https://doi.org/10.1017/CBO9780511561078
Desky, P. T. S., Usman, B., & Helmi. (2022). Peran Dinas Pendidikan Dan Kebudayaan Kabupaten Aceh Tenggara Dalam Meningkatkan Kualitas Pendidikan Dasar. Jurnal Ilmiah Mahasiswa FISIP Unsyiah, 7(November). http://www.jim.unsyiah.ac.id/Fisip
DiMaggio, P. J., & Powell, W. W. (2000). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. In J. A. C. Baum & F. Dobbin (Eds.), Economics Meets Sociology in Strategic Management (Vol. 17, pp. 143–166). Emerald Group Publishing Limited. https://doi.org/10.1016/S0742-3322(00)17011-1
Gibbs, G. R. (2018). Analyzing Qualitative Data (Second). SAGE Publications Ltd. https://doi.org/ttps://dx.doi.org/10.4135/9781526441867
Goto, R., Haruta, J., & Ozone, S. (2022). What Role Expectations Do Primary Care Physicians in Japan Hold for Physical Therapists Regarding Primary Care? Journal of Primary Care & Community Health, 13, 215013192211243. https://doi.org/10.1177/21501319221124316
Herawati, H., Lusiana, S., & Tabroni, R. (2017). The Effectiveness Of The Socialization Strategy of Taxation Regulation in Establishing Taxpayer’s Objectives in Tax Rights And Obligations. 43(Icas), 101–103. https://doi.org/10.2991/icas-17.2017.24
HISAN, N. (2021). Pemanfaatan Video Pembelajaran Pada Pelatihan Jarak Jauh Fungsional Penyuluh Pajak (Studi Kasus Bdk Denpasar). MANAJERIAL : Jurnal Inovasi Manajemen Dan Supervisi Pendidikan, 1(2), 164–172. https://doi.org/10.51878/manajerial.v1i2.631
Hung Chan, K., Lin, K. Z., & Wong, B. (2010). The impact of government ownership and institutions on the reporting behavior of local auditors in China. Journal of International Accounting Research, 9(2), 1–20. https://doi.org/10.2308/jiar.2010.9.2.1
Jannah, M., & Junaidi, J. (2020). Faktor Penghambat Guru sebagai Fasilitator dalam Pembelajaran Sosiologi di SMAN 2 Batusangkar. Jurnal Sikola: Jurnal Kajian Pendidikan Dan Pembelajaran, 1(3), 191–197. https://doi.org/10.24036/sikola.v1i3.25
Josh, P. L., & Karyawati P, G. (2022). The Institutional Theory on the Internal Audit Effectiveness: The Case of India. Iranian Journal of Management Studies, 15(1), 35–48. https://doi.org/10.22059/IJMS.2021.313778.674303
Juliantini, N. K. D., Sudana, I. P., Suprasto, H. B., & Putri, I. G. A. M. A. D. (2019). Gender and work-life balance: A phenomenological study on Balinese female auditor. International Journal of Social Sciences and Humanities, 3(2), 224–237. https://doi.org/10.29332/ijssh.v3n2.318
Kahija, Y. La. (2018). Penelitian Fenomenologis: Jalan Memahami Pengalaman Hidup. PT Kanisius.
Karnowati, N. B., & Handayani, E. (2021). Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science (2147- 4478), 10(5), 184–194. https://doi.org/10.20525/ijrbs.v10i5.1272
Khairin, F. N. U. R., Ginting, Y. L., & Oktavianti, B. (2015). Profesi Auditor Badan Pengawas Keuangan dan Pembangunan , Masihkah Independensi Diperlukan ? (Kajian terhadap Sudut Pandang Teori Peran). Simposium Nasional Akuntansi, II(18), 1–27.
Kisworo, J., & Shauki, E. R. (2019). Teori Institusional Dalam Penyusunan Dan Publikasi Laporan Tahunan Sektor Publik (Studi Kasus Pada Kementerian Dan Lembaga Negara Di Indonesia). Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 4(4), 305–321. https://doi.org/10.33105/itrev.v4i4.157
Lorenza, D. A., & Suwanda, M. I. (2020). Peran Koordinator Komunitas Bonek Simo Area Surabaya Terhadap Kepedulian Sosial Di Tengah Wabah Covid-19. Kajian Moral Dan Kewarganegaraan, 08(Volume 08 Nomor 3 Tahun 2020), 1–15. https://ejournal.unesa.ac.id/index.php/jurnal-pendidikan-kewarganegaraan/index
Luo, Y. (2005). An Organisational Perspective on Corruption. Management and Organisation Review, 1, 119–154. https://doi.org/https://doi.org/10.1111/j.1740-8784.2004.00006.x
Mahanani, S., Retnoningsih, S., & Syarif, M. N. (2022). Analisis Sosialisasi Dan Pemahaman Perpajakan Terhadap Efektivitas Insentif Pajak Pada Masa Pandemi Covid-19. Owner, 6(2), 1880–1887. https://doi.org/10.33395/owner.v6i2.820
Mimba, N., Pramartha, C. R. A., & ... (2021). Desain Digital Complementary Marketing Pada Perberdayaan Social Entrepreneurs Berbasis Kearifan Lokal Bali. Proceedings …, 4(1), 138–144. http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/352
Pathak, V. C. (2017). Phenomenological research : A study of lived experiences. International Journal of Advance Research and Innovative Ideas in Education, 3(1), 1719–1722.
Pattiasina, V., Noch, M. Y., Sondjaya, Y., Kartim, Akbar, F., & Anakotta, F. M. (2021). Extension of Moderated Mediation Model Knowledge of Taxation and Tax Compliance By Tax Socialization and Taxpayer Awareness. Academy of Entrepreneurship Journal, 27(SpecialIssue 2), 1–11.
Pillay, S., & Kluvers, R. (2014). An Institutional Theory Perspective on Corruption: The Case of a Developing Democracy. Financial Accountability and Management, 30(1), 95–119. https://doi.org/10.1111/faam.12029
Pokropski, M. (2019). Phenomenology and mechanisms of consciousness: Considering the theoretical integration of phenomenology with a mechanistic framework. Theoretical Psychology (ISTP), 29(5), 601–619. https://doi.org/https://doi.org/10.1177/0959354319868769
Prayudi, M. A., Sari Dewi, G. A. K. R., Vijaya, D. P., & Ekawati, L. P. (2019). Teori Peran Dan Konsep Expectation-Gap Fungsi Pengawasan Dalam Pengelolaan Keuangan Desa. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 449–467. https://doi.org/10.24034/j25485024.y2018.v2.i4.3931
Setianto, M. (2016). Optimizing the role of tax auditor in attempt to achieve tax revenue target. Economic Journal of Emerging Markets, 8(1), 45–64. https://doi.org/10.20885/ejem.vol8.iss1.art4
Smith, J. A., Larkin, & Michael, P. F. (2009). Interpretative Phenomenological Analysis. Theory, Method an Research. In Sage Publication Ltd (First, Vol. 4, Issue 1). SAGE Publications Ltd.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, CV.
Suharsono, A., & Wibiyakto, O. (2021). Evaluasi Pelatihan Jarak Jauh Penyuluh Pajak Menggunakan Model Kirkpatrick dan Importance Performance Analysis. SAP (Susunan Artikel Pendidikan), 6(1). https://doi.org/10.30998/sap.v6i1.9270
Suwardi, E. (2020). Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Provinsi Daerah Istimewa Yogyakarta) Stella Rahmawaty, Eko Suwardi, M.Sc.,Ph.D. 2–5.
Tanujaya, J. (2020). Pengaruh Sosialisasi Pajak, Pemahaman Prosedur Perpajakan Dan Persepsi Wajib Pajak Terhadap Pemanfaatan Insentif Pajak Penghasilan Final Ditanggung Pemerintah.
Taylor, S., Cairns, A., & Glass, B. (2020). Role Theory: A Framework to Explore Health Professional Perceptions of Expanding Rural Community Pharmacists’ Role. Pharmacy, 8(3), 161. https://doi.org/10.3390/pharmacy8030161
Vagle, M. D., & Hofsess, B. A. (2016). Entangling a post-reflexivity through postintentional phenomenology. Qualitative Inquiry, 22(5), 334–344. https://doi.org/https://doi.org/10.1177/1077800415615617
Wibowo, A. (2020). Peran Organisasi Gerakan Mahasiswa Nasional Indonesia Dalam Pancasila Di Universi ... Jurnal Civic Hukum, 5(2), 191–204.
Yulianti, L. (2022). Pengaruh Sosialisasi Perpajakan, KesadaranWajib Pajak, Dan Pemahaman Insentif PajakTerhadap Kepatuhan Wajib Pajak Umkm PadaMasa Pandemi Covid-19. Jurnal Ilmiah Manajemen Dan Kewirausahaan, 2(1), 46–53.
Published
2023-07-30
How to Cite
ARUAN, Marni et al.
Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 2, p. 235-250, july 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/98060>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i02.p04.
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