The provision of tax incentives is one of critical fiscal policies amidst the Covid-19 pandemic. The characteristics of businesses related to the use of incentives are essential factors in policy formulation. This study offers an Artificial Neural Network (ANN) approach to predict the participation of businesses in tax incentives based on their characteristics. The ANN model in this study uses survey data on the number of workers, primary market share, annual turnover, the nature of main business activities, and main source of supply from 12,361 businesses. The ANN approach in this study predicts with an accuracy rate of 70%. The results demonstrate that the number of employees, the annual turnover, and the primary market share are the three most important variables that determine the participation of Indonesian businesses in utilising tax incentives.