Utilization of Tax Facilities (PMK 44 of 2020) During the Covid-19 Pandemic at the Hospitality and Food and Beverage Services Industry in Bali

    Pandemic Corona Virus Disease 2019 (COVID-19) is a national disaster that affects the economic stability and productivity of the community as workers and businesses. The impact of the COVID-19 pandemic was felt in almost all sectors including hoteliers and restaurants in Bali. Gede Sasmita Ariawan  (Head of Service and Billing Division of Buleleng Regency) predicted that Hotel Tax receipts could be reduced to 70 percent. This is due to the fact that hotels and restaurants in the Gerokgak Subdistrict, especially in Pemutaran Village, are already closed, even though the region has contributed greatly to Hotel Tax reception (https://baliexpress.jawapos.com/read/2020/04/06/187550/pendapatan-phr-di-buleleng-terancam-anjlok-70-persen). Other regencies / cities in Bali also experienced the same thing. Reporting from Nusabali, the Bali Indonesia Hotel and Restaurant Association projects that the Island of the Gods will lose hotel tax revenues of up to Rp2.2 trillion. For Denpasar, the value of lost revenue is around Rp.189 billion (https://news.ddtc.co.id/target-penerimaan-pajak-terancam, 2020). Based on data reported by Indonesian Hotel Association on April 7, 2020, 281 Hotels in Bali were closed due to the corona pandemic ( https://www.cnbcindonesia.com/news/20200409165658-4-150967/1500-hotel-tutup-dihantam-corona-ini-daftar-lengkapnya, 2020).

        Noting the development of current economic conditions, especially with the increasingly widespread impact of the COVID-19 on economic sectors, the Government of Indonesia feels the need to extend tax incentives for each taxpayer. On April 27, 2020 Minister of Finance Regulation No. 44 / PMK.03 / 2020 concerning Tax Incentives for Taxpayers Affected by Pandemic Corona Virus Disease 2019 (PMK 44/2020) was issued. PMK 44/2020 is expected to ease the tax burden / obligation of taxpayers. But on the other hand there are some formal and administrative requirements that must be met by taxpayers to take advantage of this facility. These requirements include, among others, taxpayers (TP)  included in certain Business Field Classifications (BFC) and those BFC's are clearly stated in the 2018 Annual Income Tax Return (ITR), employees who will be submitted for tax incentives are required to have tax number, the utilization of these incentives is notified written in the Tax Service Office  where TP is registered, every month TP reports the realization report, and TP keeps making a Tax Payment (e billing). Furthermore, this tax facility is only valid from when written notice is approved until September 2020. PMK 44/2020 does offer tax incentives but on the other hand there are many administrative requirements that must be met and the facility's utilization period is only a few months. So many people question whether PMK 44/2020 is effective or not.

        Businessman  in making business decisions are influenced by psychological factors (Truong, 2006). Many research models have emerged regarding the relationship of psychology to human behavior, but the theory of planned behavior is most satisfying to be applied in studying human behavior and psychology (Cooke and Sheeran, 2004). Attitude towards behavior is an individual's perception of the benefits or losses that might be obtained if doing or not doing a behavior (Neila Ramdhani, 2011). When an individual feels that he will benefit a lot from a behavior, then he has the will to do certain actions. Information about the benefits / losses can be obtained from one's own experience or information from other parties (Neila Ramdhani, 2011). The accommodation service industry players in Bali will intend to utilize the Tax facilities (PMK 44 in 2020) if they have a positive belief that the utilization of tax facilities (PMK 44 in 2020) is a profitable activity for them, otherwise their intentions will be low if they perceive the utilization of tax facilities will result in more administrative activities than the value / tax benefits obtained. Subjective norms are the expectations of people who have significant influence in their lives towards a behavior (Neila Ramdhani, 2011). Important social influences are rooted in family, spouse, relatives, superiors, colleagues at work and other references relating to a behavior (Ajzen, 2006). In the context of this study, accommodation service industry players in Bali will intend to utilize the Tax Facilities (PMK 44 of 2020) if there are demands / desires from the vertical social environment (employer / business owner) to take advantage of this facility (individual's perception of how strong the boss's wishes are to take advantage of this facility), there is suggestion from the horizontal environment (professionals from similar industries, coworkers, and tax consultants that they have a positive belief that the utilization of tax facilities (PMK 44 of 2020) is a profitable activity for them as well. Perpetrators of the accommodation service industry in Bali will intend to utilize the Tax Facilities (PMK 44 of 2020) if the perpetrators have a perception that the procedure for utilizing this facility is easy (Ease of Procedure). Indicators of perception of ease of procedure are whether WP has a good Internet connection, the Directorate General of Taxes (DGT) Server is functioning properly, WP can operate software both for registration and reporting of realization reports, WP has time to submit requests for this facility and report realization reports, and WP knows where to ask for help when experiencing obstacles in connection with this (Neila Ramdhani, 2011