Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak
Abstract
The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives for affected taxpayers are expected to increase economic growth. This research was conducted to map 14 Tax Policies in three Regulations issued by the Government based on the objective of reducing the economic impact of the COVID-19 pandemic. The study used a qualitative method with a descriptive approach obtained. Then perform data analysis using three stages of analysis techniques in the form of data collection, data reduction, and concluding. The results of the study state that Indonesia has issued a policy to help taxpayers who are affected by COVID-19. Benefits for taxpayers, namely a reduction in rates to an exemption from income tax, the goal is that the economy which has stopped moving up becomes stable.
Keywords: Tax Incentives; Tax Policy; Taxpayers.
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References
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Faisal, M., & Nirmala, M. P. (2020). COVID-19 and Economic Policy Options: What Should the Government do? Jurnal Inovasi Ekonomi, 5(3), 45–52. https://doi.org/10.22219/jiko.v5i3.11834
Hadiwardoyo, W. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. Baskara: Journal of Business and Entrepreneurship, 2(2), 83–92. https://doi.org/10.24853/baskara.2.2.83-92
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Mustajab, D., Bauw, A., Rasyid, A., Irawan, A., Akbar, M. A., & Hamid, M. A. (2020). Working from Home Phenomenon as an Effort to Prevent COVID-19 Attacks and Its Impacts on Work Productivity. The International Journal of Applied Business Tijab, 4(9), 13–21. https://doi.org/10.1017/CBO9781107415324.004
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Ramdhani, A., & Ramdhani, M. A. (2017). Konsep Umum Pelaksanaan Kebijakan Publik. Jurnal Publik, 11(1), 1–12. https://doi.org/10.1109/ICMENS.2005.96
Sampurno, M. B. T., Kusumandyoko, T. C., & Islam, M. A. (2020). Budaya Media Sosial, Edukasi Masyarakat, dan Pandemi COVID-19. SALAM: Jurnal Sosial Dan Budaya Syar-I, 7(6), 529–542. https://doi.org/10.15408/sjsbs.v7i5.15210
WHO. (2020). Coronavirus disease COVID-2019. who (Vol. 147). https://doi.org/10.30895/2312-7821-2020-8-1-3-8
Widyaningtyas, N. S. (2020). Hubungan Antara Perilaku Wajib Pajak Dan Kebijakan Pajak Berdasarkan Sudut Pandang Behavioral Accounting. E-Jurnal Akuntansi, 30(1), 14–27.
Yuliana. (2020). Corona virus diseases (Covid -19): Sebuah tinjauan literatur. Wellness and Healthy Magazine, 2(1), 187–192. Retrieved from https://wellness.journalpress.id/wellness/article/view/21026
Published
2020-09-27
How to Cite
PADYANOOR, Aswin.
Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2216 - 2230, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60942>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p04.
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