Analysis of Tax Revenues Based on Tax Incentive Policies in the COVID-19 Pandemic Era (Case Study at the Cicadas Tax Service Office, Bandung)

Abstract

This research was conducted at Cicadas Tax Service Office. The purpose of this research is to find out the existence of tax receipts based on the Tax Incentive Policy in the COVID-19 Pandemic Era. This research is included in comparative research. The type of research data uses time series data with samples for 8 months. While the data analysis technique used is by Kolmogorov-Smirnov Test method to test normality. With normality test results can show a significant value of each variable greater than the level of significance of 0.05 which means that the data is distributed normally. And do different tests through t-test to find out the difference in average of two related or paired samples (Paired Sample T-test). The results of the t test calculation obtained Income Tax Article 21 amounting to -1,595 with sig 0.155 and Income Tax Article 25 of 1,270 with sig 0.795 because sig > 0.05 then the two Income Tax there is not difference, both before and after the incentive policy was issued. In contrast to Income Tax Article 22 Import of 2,401 with sig 0.047, Income Tax Final MSMEs amounted to 4,397 with sig 0.003, and VAT -2,365 with sig 0.050, because sig > 0.05 which means that the receipt of the three taxes there is a difference both before and after the incentive policy was issued.