Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic

TOHARI, AMIN and KURNIAWAN, ANDY and MUSLIH, BASTHOUMI and WIDODO, ANNEKE SHIERLY FRYCILLIA and SAPUTRA, LENY BIMA (2021) Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic. nternational Journal of Research and Review (IJRR), 8 (11). pp. 463-469. ISSN 2349-9788

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Abstract

This study aimed to analyze the utilization of tax incentives, tax sanctions, and tax services on tax compliance in submitting SPT and analyze them on micro business sustainability in Kediri City during Covid-19 pandemic. This study was a causality research design, using quantitative approach to examined the effects between exogenous and endogenous variables. The population were all micro business entrepreneurs in Kediri City with the sample size were 130 entrepreneurs. The analysis was used Structural Equation Modeling (SEM) analysis of SmartPLS program. The results showed that uutilization of tax incentives, tax service and the existence of tax sanctions had a positive and significant effect on tax compliance. Besides, tax service had a positive and significant effect on the business sustainability, but only tax incentives and tax sanctions had a positive and negligible effect on business sustainability. Kediri City needed to continue the existence of tax incentives, supervise on tax sanctions, improve tax services and motivate micro business entrepreneurs to submitting their SPT. So that, tax revenue of local government grows as expected. Meanwhile, to maintain micro business sustainability, local government with KPP Pratama Kediri has to guide and develop micro business entrepreneurs’ knowledge about tax effects for their own benefits.

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