Penerapan Insentif Pajak untuk Usaha Mikro Kecil Menengah Selama Masa Pandemi Covid-19 (Studi Kasus di Kantor Pelayanan Pajak Pratama Binjai)

Abstract

The implementation of the provision of Government-borne final PPh Tax Incentives (DTP) at the Low Tax Office of Binjai has been carried out in accordance with applicable tax policies. Due to economic conditions after the COVID-19 pandemic, the implementation of the use of Tax Incentives for MSME Taxpayers has several obstacles and obstacles, namely lack of technological facilities and lack of interest of taxpayers in tax knowledge. For this reason, in response to the government, the Directorate General of Taxes through The Low Tax Office of Binjai conducted socialization and counseling about education on the use of tax incentives for MSME taxpayers who are included in the Finance Minister Regulation category. Low Tax Office of Binjai conducts education both online and in person to cover a wider area within the work area of The Low Tax Office of Binjai. It is hoped that this effort will be able to provide new opportunities and opportunities for MSME actors to continue to develop after the COVID-19 pandemic as well as providing wider space for the completion of their tax obligations.