ANALISIS PEMANFAATAN INSENTIF PAJAK PENGHASILAN OLEH WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH SEKTOR PARIWISATA DI BALI

Abstract

The condition of the tourism sector in Bali during the COVID-19 pandemic tends to stop completely. This must  has an impact on theBali’s economic growth and surely, it’s not the right time to push the tax collecting for the government, particularly feom the tourism sector. In fact, the Indonesia’s tax authority has issued a regulation regarding the policy of providing tax incentives during the Covid-19 pandemic. This study tried to assert the effectiveness of the tax incentives, especially for the income tax. The research was conducted using qualitative methods with interviewing the fiscuss and field observations. The results of the study indicate that the percentage of the MSME taxpayers in the tourism sector, who utilize the tax incentives, reaches about 43.10%. The main reason,why the achievement is so shirt, are because taxpayers feel burdened with reporting administrative requirements.