Implementasi Kebijakan Insentif Ppn Atas Penyerahan Jasa Sewa Ruangan Atau Bangunan Kepada Pedagang Eceran Yang Ditanggung Pemerintah (Pada KPP Pratama Jakarta Cempaka Putih) Tahun 2021

Abstract

During the COVID-19 pandemic, many taxable entrepreneurs (PKPs) engaged in retail experienced a very drastic decline in turnover and even went bankrupt. Therefore, the government issued a rental VAT incentive policy aimed at taxable entrepreneurs in the retail sector or retail traders. The policy aims to ease financial expenditures and prevent taxable entrepreneurs from stopping their business. The purpose of this study is to determine the implementation of the rental VAT incentive policy which aims to encourage PKPs to continue to pay taxes during the COVID-19 pandemic, which is not yet known when it will end. This study used a qualitative descriptive method, where in collecting data the  author  conducted  interviews,  observations,  and  documentation  using  Edward  III's theory which contains 4 indicators, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the VAT incentive policy has been implemented quite well, and has succeeded in helping PKPs’ finance. However, the campaign  carried  out  by  the Primary Tax  Office of Cempaka Putih  is  still  not  very effective because it only uses electronic media such as WhatsApp and Gmail. As a result, there are still PKPs who are confused about how to utilize the rental VAT incentive policy.