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Abstract
The Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19
Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19.
Method: A quantitative research design has been used in this study. Data were analyzed using the Structural Equation Modeling approach.
Results: Tax incentives and income levels positively and significantly impact on the purchasing power of people affected by COVID-19. This study cannot prove the indirect effect of tax incentives on the purchasing power of people affected by COVID-19 through income levels.
Novelty: Different from previous research, this study focuses on examining the effect of article 21 income tax incentives on the purchasing power of people affected by COVID-19 which is still limited.
Contribution: In addition to income levels, article 21 income tax incentives can affect people's purchasing power, which will eventually have an impact on the national economy.
Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak Covid-19
Tujuan: Studi ini menguji pengaruh insentif Pajak Penghasilan Pasal 21 dan tingkat penghasilan terhadap daya beli masyarakat yang terdampak COVID-19.
Metode: Penelitian ini menggunakan desain penelitian kuantitatif dan data dianalisis dengan pendekatan Structural Equation Modelling.
Hasil: Insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Penelitian ini tidak dapat membuktikan pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan.
Kebaruan: Berbeda dari penelitian sebelumnya, studi ini terfokus pada pengujian pengaruh insentif PPh 21 DTP terhadap daya beli masyarakat yang terdampak COVID-19 yang masih terbatas.
Kontribusi: Selain tingkat penghasilan, insentif PPh 21 DTP dapat memengaruhi daya beli masyarakat, yang hingga akhirnya akan berdampak pula pada perekonomian nasional.
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Article Details
Copyright (c) 2023 Nurul Aisyah Rachmawati, Rizka Ramayanti, Yunita Fitra Andriana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Annur CM. 19,1 Juta Penduduk Usia Kerja Terdampak Covid-19 pada Februari 2021. Https://DataboksKatadataCoId/Datapublish/2021/05/05/191-Juta-Penduduk-Usia-Kerja-Terdampak-Covid-19-Pada-Februari-2021 2021.
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- Zhang Z-B, Hui X. Absolute Purchasing Power Parity in African Low-income Countries: A Panel Data Analysis. Int. Conf. Adv. Educ. Manag., 2019, p. 346–249.
- Truong D, Truong MD. How do customers change their purchasing behaviors during the COVID-19 pandemic? J Retail Consum Serv 2022;67:1–12.
- Hossain MM, Abdulla F, Rahman A. Challenges and difficulties faced in low- and middle-income countries during COVID-19. Heal Policy OPEN 2022;3.
- Adarov A, Guenette JD, Ohnsorge F. Another legacy of the COVID-19 pandemic: Income divergence. J Policy Model 2022;44:842–54.
- Hammond J, Siegal K, Milner D, Elimu E, Vail T, Cathala P, et al. Perceived effects of COVID-19 restrictions on smallholder farmers: Evidence from seven lower- and middle-income countries. Agric Syst 2022;198.
- Rachmawati NA, Ramayanti R. Manfaat Pemberian Insentif Pajak Penghasilan dalam Kepatuhan Wajib Pajak UMKM. J Akuntansi, Ekon Dan Manaj Bisnis 2016;4:176–85.
- Trihastuti D, Rachmawati NA. Efektivitas Insentif Pajak dan Pemanfaatan Teknologi Informasi Terhadap Kelangsungan UMKM di Tengah Covid-19. Equity 2021;24:223–42. https://doi.org/10.34209/equ.v24i2.2611.
- Auliansyah T, Rachmawati NA. Analysis of the effectiveness of tax incentives and company voluntary disclosure related to Covid-19 in the interim report on company value. Int J Res Bus Soc Sci 2022;11:232–40.
- Nainggolan EU. Strategi Kebijakan Pemulihan Ekonomi Nasional (PEN). Https://WwwDjknKemenkeuGoId/Artikel/Baca/13287/Strategi-Kebijakan-Pemulihan-Ekonomi-NasionalHtml 2020.
- Bahtiar RA, Saragih JP. Dampak COVID-19 terhadap Perlambatan Ekonomi Sektor UMKM. Info Singk Kaji Singk Terhadap Isu Aktual Dan Strateg 2020;XII:19–24.
- Yanto A. Kebijakan Pemerintah Desa Terkait Strategi Peningkatan Daya Beli Masyarakat Di Era Pandemi COVID-19. Cirebon: 2021.
- Yunitama D. Pengaruh Penghasilan Tidak Kena Pajak (PTKP) dan Upah Minimum Kabupaten (UMK) terhadap Daya Beli Karyawan. Universitas Brawijaya, 2017.
- Huda A. Pengaruh Kenaikan Penghasilan Tidak Kena Pajak dan Upah Minimum Kabupaten/Kota (UMK) terhadap Daya Beli Masyarakat (Penelitian di Kota Malang Tahun 2013-2016). Universitas Brawijaya, 2018.
- Lukita C. Pengaruh Efektivitas Insentif PPh 21 DTP terhadap Daya Beli di Masa Pandemi COVID-19. Universitas Trilogi, 2021.
- Hernaningsih F. Pengaruh Kestabilan Inflasi dan Ketimpangan Pendapatan terhadap Daya Beli Masyarkat. J Ilm M-Progress 2018;8:130–41.
- Amisa YD, Waryanto RD. Pengaruh Upah Minimum dan Daya Beli Masyarakat Setiap Provinsi terhadap Kenaikan Penghasilan Tidak Kena Pajak (PTKP) PPh 21 di Indonesia. Maj Ekon 2020;25:19–27.
- Maholtra N. Marketing Research an Applied Orientation. 2007.
- Wijaya OA, Andajani E, Rahayu S. Menguji Determinan Individual Intention to Use pada Aplikasi Traveloka. J Bus Bank 2020;10:71. https://doi.org/10.14414/jbb.v10i1.2230.
References
Annur CM. 19,1 Juta Penduduk Usia Kerja Terdampak Covid-19 pada Februari 2021. Https://DataboksKatadataCoId/Datapublish/2021/05/05/191-Juta-Penduduk-Usia-Kerja-Terdampak-Covid-19-Pada-Februari-2021 2021.
Annur CM. Penghasilan Berkurang, Dampak Pandemi Covid-19 yang Paling Dirasakan Masyarakat. Https://DataboksKatadataCoId/Datapublish/2021/08/13/Penghasilan-Berkurang-Dampak-Pandemi-Covid-19-Yang-Paling-Dirasakan-Masyarakat 2021.
Zhang Z-B, Hui X. Absolute Purchasing Power Parity in African Low-income Countries: A Panel Data Analysis. Int. Conf. Adv. Educ. Manag., 2019, p. 346–249.
Truong D, Truong MD. How do customers change their purchasing behaviors during the COVID-19 pandemic? J Retail Consum Serv 2022;67:1–12.
Hossain MM, Abdulla F, Rahman A. Challenges and difficulties faced in low- and middle-income countries during COVID-19. Heal Policy OPEN 2022;3.
Adarov A, Guenette JD, Ohnsorge F. Another legacy of the COVID-19 pandemic: Income divergence. J Policy Model 2022;44:842–54.
Hammond J, Siegal K, Milner D, Elimu E, Vail T, Cathala P, et al. Perceived effects of COVID-19 restrictions on smallholder farmers: Evidence from seven lower- and middle-income countries. Agric Syst 2022;198.
Rachmawati NA, Ramayanti R. Manfaat Pemberian Insentif Pajak Penghasilan dalam Kepatuhan Wajib Pajak UMKM. J Akuntansi, Ekon Dan Manaj Bisnis 2016;4:176–85.
Trihastuti D, Rachmawati NA. Efektivitas Insentif Pajak dan Pemanfaatan Teknologi Informasi Terhadap Kelangsungan UMKM di Tengah Covid-19. Equity 2021;24:223–42. https://doi.org/10.34209/equ.v24i2.2611.
Auliansyah T, Rachmawati NA. Analysis of the effectiveness of tax incentives and company voluntary disclosure related to Covid-19 in the interim report on company value. Int J Res Bus Soc Sci 2022;11:232–40.
Nainggolan EU. Strategi Kebijakan Pemulihan Ekonomi Nasional (PEN). Https://WwwDjknKemenkeuGoId/Artikel/Baca/13287/Strategi-Kebijakan-Pemulihan-Ekonomi-NasionalHtml 2020.
Bahtiar RA, Saragih JP. Dampak COVID-19 terhadap Perlambatan Ekonomi Sektor UMKM. Info Singk Kaji Singk Terhadap Isu Aktual Dan Strateg 2020;XII:19–24.
Yanto A. Kebijakan Pemerintah Desa Terkait Strategi Peningkatan Daya Beli Masyarakat Di Era Pandemi COVID-19. Cirebon: 2021.
Yunitama D. Pengaruh Penghasilan Tidak Kena Pajak (PTKP) dan Upah Minimum Kabupaten (UMK) terhadap Daya Beli Karyawan. Universitas Brawijaya, 2017.
Huda A. Pengaruh Kenaikan Penghasilan Tidak Kena Pajak dan Upah Minimum Kabupaten/Kota (UMK) terhadap Daya Beli Masyarakat (Penelitian di Kota Malang Tahun 2013-2016). Universitas Brawijaya, 2018.
Lukita C. Pengaruh Efektivitas Insentif PPh 21 DTP terhadap Daya Beli di Masa Pandemi COVID-19. Universitas Trilogi, 2021.
Hernaningsih F. Pengaruh Kestabilan Inflasi dan Ketimpangan Pendapatan terhadap Daya Beli Masyarkat. J Ilm M-Progress 2018;8:130–41.
Amisa YD, Waryanto RD. Pengaruh Upah Minimum dan Daya Beli Masyarakat Setiap Provinsi terhadap Kenaikan Penghasilan Tidak Kena Pajak (PTKP) PPh 21 di Indonesia. Maj Ekon 2020;25:19–27.
Maholtra N. Marketing Research an Applied Orientation. 2007.
Wijaya OA, Andajani E, Rahayu S. Menguji Determinan Individual Intention to Use pada Aplikasi Traveloka. J Bus Bank 2020;10:71. https://doi.org/10.14414/jbb.v10i1.2230.