Analisis Sentimen Publik terhadap Kebijakan Insentif Perpajakan Dengan Pendekatan VADER
DOI:
https://doi.org/10.32534/jpk.v10i4.4732Abstract
Kebijakan perpajakan sering kali menjadi isu yang kontroversial dan mendapat reaksi yang berbeda dari publik. Kebijakan yang dirancang oleh pemerintah sering kali memicu beragam tanggapan di kalangan masyarakat. Tanggapan ini mengandung beragam sentimen serta respons positif dan negatif di berbagai platform media sosial. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana sentimen publik terhadap kebijakan perpajakan khususnya program insentif pajak melalui media sosial Twitter. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan VADER (Valence Aware Dictionary And Sentiment Reasoner). Penelitian ini menghadirkan kebaruan dengan menerapkan metode analisis sentimen VADER yang belum banyak digunakan pada penelitian sebelumnya. Pendekatan ini dapat mengukur bagaimana respons masyarakat terhadap kebijakan perpajakan melalui media sosial, serta memberikan pemahaman yang lebih mendalam tentang interaksi antara kebijakan publik dan persepsi masyarakat. Hasil penelitian menunjukkan bahwa terdapat sentimen positif, apresiasi, dan dukungan atas kebijakan insentif pajak, sejalan dengan pernyataan bahwa insentif perpajakan memiliki potensi untuk mendorong pertumbuhan ekonomi dan membantu sektor-sektor tertentu. Namun, juga terdapat kritikan dan pandangan negatif yang menyoroti masalah ketidaksetaraan dan ketidakpuasan terhadap distribusi insentif pajak.
Keywords:
Insentif pajak, analisis sentimen, PerpajakanDownloads
References
Anderson, R. M., Heesterbeek, H., Klinkenberg, D., & Hollingsworth, T. D. (2020). How will country-based mitigation measures influence the course of the COVID-19 epidemic? The Lancet Journal, 395(10228), 931–934. https://doi.org/10.1016/S0140¬6736(20)30567¬5
Anggraeni, W. A., Dahlan, M., & Yudianto, I. (2021). Determinan Intensi Kepatuhan Wajib Pajak Pelaku Bisnis Online Berdasarkan Theory of Planned Behavior. Syntax Literate ; Jurnal Ilmiah Indonesia, 6(4), 2083. https://doi.org/10.36418/syntax-literate.v6i4.1007
Badan Kebijakan Fiskal. (2018). Kajian Analisis Dampak Insentif Fiskal terhadap Investasi dan Harga Jual Listrik dari Energi Terbarukan. Badan Kebijakan Fiskal Kementerian Keuangan.
Budiman, N. A., Indaryani, M., & Mulyani, S. (2020). Dampak Covid-19 dan Pemanfaatan Insentif Pajak terhadap Keberlangsungan Usaha pada UMKM Tenun Troso Jepara. Jurnal Manajemen Dan Keuangan, 9(3), 276–285. https://doi.org/10.33059/jmk.v9i3.3035
Damayanti, S., & Suyanto, S. (2022). Determinasi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Masa Pandemi Covid-19. Reslaj : Religion Education Social Laa Roiba Journal, 4(3), 851–865. https://doi.org/10.47467/reslaj.v4i4.987
Daniel, T., & Faustin, G. (2019). Effect of tax incentives on the growth of small and medium-sized enterprises (SMEs) in Rwanda: A case study of SMEs in Nyarugenge district. Journal of Accounting and Taxation, 11(5), 89–98. https://doi.org/10.5897/JAT2019.0339
Darono, A. (2021). Insentif Pajak untuk Menekan Dampak Buruk Pandemi COVID-19 Berlanjut di Tahun 2021. Kementerian Keuangan. https://pen.kemenkeu.go.id/in/post/insentif-pajak-untuk-menekan-dampak-buruk-pandemi-covid-19-berlanjut-di-tahun-2021
DDTCNews. (2020). Hasil Survei DJP: 70% WP Puas dengan Adanya Insentif Pajak. DDTCNews.
Deyganto, K. O. (2022). The effect of tax incentives practices on the sustainability of micro, small and medium enterprises in Ethiopia during the outbreak of corona virus pandemic. Journal of Innovation and Entrepreneurship, 11(1), 8. https://doi.org/10.1186/s13731-022-00194-8
Diana, P., & Eforis, C. (2022). The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic. GATR Accounting and Finance Review, 7(2), 79–87. https://doi.org/10.35609/afr.2022.7.2(1)
Guzel, S. A., Ozer, G., & Ozcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80–86.
Hamid, N. A., Ismail, I. S., Yunus, N., Jali, M. N., & Rosly, A. S. (2022). Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach. Universal Journal of Accounting and Finance, 10(1), 231–242. https://doi.org/10.13189/ujaf.2022.100124
Hutto, C. J., & Gilbert, E. (2014). VADER: A Parsimonious Rule-based Model for Sentiment Analysis of Social Media Text. http://sentic.net/
Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh Kebijakan Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Penerimaan PPN. Jurnal Pajak Dan Keuangan Negara, 3(1), 24–36. https://doi.org/https://doi.org/10.31092/JPKN.V3I1.1202
Indonesia. (2021). Peraturan Menteri Keuangan Nomor 226/PMK.03/2021 Tentang Pemberian Insentif Pajak. In Kementerian Keuangan Republik Indonesia. https://jdih.kemenkeu.go.id/en/dokumen/peraturan/abc8be0b-c8ad-4d0c-325a-08d9d4b56819
Indonesia. (2022a). Peraturan Menteri Keuangan Nomor 3/PMK.03/2022 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019. In Kementerian Keuangan Republik Indonesia.
Indonesia. (2022b). Peraturan Menteri Keuangan Republik Indonesia Nomor 113/PMK.03/2022 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 226/PMK.03/2021. In Kementerian Keuangan Republik Indonesia. https://peraturan.bpk.go.id/Details/217317/pmk-no-113pmk032022
Indonesia. (2022c). Peraturan Menteri Keuangan Republik Indonesia Nomor 114/PMK.03/2022 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 3/PMK.03/2022 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019. In Kementerian Keuangan Republik Indonesia. https://jdih.kemenkeu.go.id/download/cea00a51-edb5-4b5b-b682-5ac63bcc5841/114~PMK.03~2022Per.pdf
Kartiko, N. D. (2020). Insentif Pajak Dalam Merespons Dampak Pandemi Covid-19 Pada Sektor Pariwisata. Jurnal Pajak Dan Keuangan Negara, II(1), 124–137.
Keman, M. H., Putri, C. S., Andayani, W., & Priyanda, V. M. (2022). An Analysis of the Effectiveness of the Policy of Allocation on Income Tax Incentive Covered by the Government in the Context of Handling Corona Virus Disease 2019 (A Case Study of West Bekasi KPP Pratama in 2020). Ilomata International Journal of Tax and Accounting, 3(2), 171–182. https://doi.org/10.52728/ijtc.v3i2.456
Kharismaningtyas. (2023, March). Buktikan Komitmen, Sri Mulyani Undang Influencer untuk Bahas Pajak. Kompastv. https://www.kompas.tv/article/389676/buktikan-komitmen-sri-mulyani-undang-influencer-untuk-bahas-pajak
Kominfo. (2012). Indonesia Peringkat Lima Pengguna Twitter. Kementerian Komunikasi Dan Informatika Republik Indonesia.
Kumala, R., & Abu Bakar, I. (2022). Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery. Ilomata International Journal of Tax and Accounting, 3(1), 366–374. https://doi.org/10.52728/ijtc.v4i1.422
Larasati, A. Y., & Purwanto, P. (2022). Dampak Ekonomi Dari Covid-19 Dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM Kota Cimahi. Jurnal Pendidikan Akuntansi & Keuangan, 10(1), 35–43. https://doi.org/10.17509/jpak.v10i1.42867
Lee, S. H., Cho, Y. W., & Im, E. T. (2019). A Study on Customer Satisfaction Analysis of Public Institutions using Social Textmining. 20th IEEE/ACIS International Conference on Software Engineering, Artificial Intelligence, Networking and Parallel/Distributed Computing (SNPD), 385–394.
Leong, Z.-Y., Lee, T.-H., & Teoh, M. T.-T. (2020). Tax Compliance and Tax Incentive: An Investigation of SMEs During the Covid-19 Period. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(3). https://doi.org/10.6007/IJARAFMS/v10-i3/8010
Nadi, L., Irawati, W., & Amaliyah, A. (2023). Pemahaman Pajak Dan Tax Cost Compliance Terhadap Moralitas Wajib Pajak Dengan Mediasi Tax Service Quality. Reviu Akuntansi Dan Bisnis Indonesia. https://doi.org/10.18196/rabin.v7i1.16676
Naitili, S. L., Hatta Hambali, A. J., & Nurofik, N. (2022). Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy. Journal of Economics, Business, & Accountancy Ventura, 24(3), 420. https://doi.org/10.14414/jebav.v24i3.2902
Nasution, M. K., Santi, F., Husaini, Fadli, & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
Ningsih, S. S., Agustina, Y., & Hidayat, A. P. (2023). Pengaruh Kebijakan Insentif Pajak Dan Dampak Covid- 19 Terhadap Pemulihan Ekonomi Pada Sektor UMKM Di Kabupaten Tangerang. Jurnal Ilmiah Akuntansi Rahmaniyah, 6(1), 98. https://doi.org/10.51877/jiar.v6i1.262
Noor, N. (2022). Kabar Gembira, Pemerintah Perpanjang Insentif Pajak Lagi. www.pajak.go.id.
Nursiyono, J. A., & Chotimah, C. (2021). Analisis Sentimen Netizen Twitter terhadap Pemberitaan PPN Sembako dan Jasa Pendidikan dengan Pendekatan Social Network Analysis dan Naive Bayes Classifier. J Statistika: Jurnal Ilmiah Teori Dan Aplikasi Statistika, 14(1), 52–58. https://doi.org/10.36456/jstat.vol14.no1.a3868
Picas, S., Reis, P., Pinto, A., & Abrantes, J. L. (2021). Does Tax, Financial, and Government Incentives Impact Long-Term Portuguese SMEs’ Sustainable Company Performance? Sustainability, 13(21), 11866. https://doi.org/10.3390/su132111866
Riyanti, B., Krismonika, A., & Septiana, T. (2022). Keberlangsungan Usaha Umkm : Dampak Pandemi Covid-19, Insentif Pajak Dan Stimulus Bantuan Pemerintah. Jesya, 5(2), 1490–1503. https://doi.org/10.36778/jesya.v5i2.750
Rozi, I. F., Pramono, S. H., & Dahlan, E. A. (2012). Implementasi Opinion Mining (Analisis Sentimen) untuk Ekstraksi Data Opini Publik pada Perguruan Tinggi. EECCIS, 6(1), 37–43.
Rudianti, W., & Ningrum, S. W. (2022). Impact of MSME Tax Incentive Policy Affected by Covid-19 on Tax Compliance. Economic Education Analysis Journal, 11(3), 257–265. https://doi.org/10.15294/eeaj.v11i3.61665
Shrivastava, M., & Kumar, S. (2019). Investigating the Challenges and Methodologies of Sentiment Analysis. IEEE Conference on Information and Communication Technology (CICT), 1–5. https://doi.org/10.1109/CICT48419.2019.9066186
Suandy, E. (2006). Perpajakan (Edisi Kedua). Salemba Empat.
Subandi, H., & Ibnu Fadhil, M. I. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Bendahara Desa Di Kota Batu. Berkala Akuntansi Dan Keuangan Indonesia. https://doi.org/10.20473/baki.v3i1.5402
Sumitro, P. A., Rasiban, Mulyana, D. I., & Saputro, W. (2021). Analisis Sentimen Terhadap Vaksin Covid-19 di Indonesia pada Twitter Menggunakan Metode Lexicon Based. J-ICOM - Jurnal Informatika Dan Teknologi Komputer, 2(2), 50–56. https://doi.org/10.33059/j-icom.v2i2.4009
Susyanti, J., & Anwar, S. A. (2020). Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak Di Masa Covid 19. Sebatik. https://doi.org/10.46984/sebatik.v24i2.1166
Syaifuddin, A., & Muslimin, M. (2022). Analisis Sentimen Pada Sosial Media Tentang Implementasi Kebijakan PSE Kominfo Menggunakan Algoritme Lexicon Based. SEMINAR NASIONAL FAKULTAS TEKNIK, 1(1), 7–14. https://doi.org/10.36815/semastek.v1i1.2
Tabassum, N., & Khan, M. I. (2019). Design an Empirical Framework for Sentiment Analysis from Bangla Text using Machine Learning. International Conference on Electrical, Computer and Communication Engineering (ECCE), 1–5.
Tsoy, D., Tirasawasdichai, T., & Ivanovich Kurpayanidi, K. (2021). Role of Social Media in Shaping Public Risk Perception during COVID-19 Pandemic: A Theoretical Review. THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION, 7(2), 35–41. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.72.1005
UNCTAD. (2022). Corporate Income Taxes And Investment Incentives: A Global Review (Issue 8). United Nations UNCTAD. https://unctad.org/publication/corporate-income-taxes-and-investment-incentives-global-review
Utami, I. S. B., & Waluyo. (2023). Tax Justice Moderates the Effect of Tax Incentives, Online Systems, and Education Level on Individual Taxpayer Compliance. International Journal of Social Science and Business, 7(1). https://doi.org/https://doi.org/10.23887/ijssb.v7i1.45500
Wahyudi, A. (2021). Pengaruh Penerapan Sistem E-Filing, Penerapan Sistem E-Billing, Kebijakan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 299–308. https://doi.org/10.37641/jiakes.v9i2.800
Wijaya, S., & Buana, B. K. (2021). Insentif Pajak Masa Pandemi Covid-19 Untuk Umkm : Studi Kasus Kantor Pelayanan Pajak Pratama Tulungagung. Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi Dan Pelayanan Publik, 8(2), 180–201. https://doi.org/10.37606/publik.v8i2.235
Winarso, D., Yanda Noor Yudha, & Syahril. (2021). Analisis Sentimen Masyarakat Pada Twiter Terhadap Isu Covid-19 Menggunakan Metode Lexicon Based. JURNAL FASILKOM, 11(2), 97–103. https://doi.org/10.37859/jf.v11i2.2772
Wulandari, W., Teron, F. C. K., Agustina, D., & Rofiyanti, E. (2022). Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta. Ilomata International Journal of Tax and Accounting, 3(2), 215–225. https://doi.org/10.52728/ijtc.v3i2.476
Yulianto, R. A. B., Darmayanti, N., & Rosyida, I. A. (2021). Pengaruh Pemahaman Atas Self Assessment System, Keadilan Dan Tarif Pajak Terhadap Penggelapan Pajak Pada UMKM Di Kabupaten Bojonegoro. Jurnal Proaksi, 8(2), 512–522. https://doi.org/10.32534/jpk.v8i2.2198
Yuwono, T., & Purwanti, D. (2022). The Effect Of Financial Distress And Tax Load On Tax Incentive Participation Programs Affected By The Covid-19 Pandemic. Riset, 4(2), 026–038. https://doi.org/10.37641/riset.v4i2.172
Zhang, L., & Liu, B. (2017). Sentiment Analysis and Opinion Mining. In Encyclopedia of Machine Learning and Data Mining (pp. 1152–1161). Springer US. https://doi.org/10.1007/978-1-4899-7687-1_907
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Proaksi
This work is licensed under a Creative Commons Attribution 4.0 International License.