DAMPAK WABAH PANDEMI COVID-19 TERHADAP INSENTIF PAJAK DI SEKTOR EKONOMI
DOI:
https://doi.org/10.53363/buss.v4i2.230Keywords:
Insentif pajak, Covid-19, Sektor Ekonomi, Tax incentives. Covid-19, Economic SectorAbstract
The Covid-19 outbreak is very detrimental to many countries. Indonesia is no exception and has been hit by a very detrimental impact on this nation. Starting from 2020, all economic sectors will not immediately be affected, and the Indonesian population will also feel the devastating impact of this pandemic. The government does not just sit idly by watching this country's miserable situation, tax incentive policies are provided to taxpayers throughout Indonesia, this is one of the government's efforts to help this nation's economy remain strong. Providing economic stimulus to several sectors affected by the shock caused by this outbreak also provides a bit of fresh air. Then several research results indicate that the government's decision to implement tax incentives for economic actors has become a bit of a passion for economic actors in the Covid- 19 conditions. Using quantitative descriptive research methods with primary and secondary data analysis which is explained in detail and clearly in the description. The aim of this research is to find out how the government's policy on tax incentives affected the Indonesian economy during the Covid-19 pandemic. The basis for providing this tax incentive is the state's effort to implement the National Economic Recovery (PEN) program to stem the Indonesian economy which experienced a decline every time in 2020
Downloads
References
D.Aditia, Erlina, Iskandar Muda. (2023). Dampak Pandemi Covid-19 terhadap Perekonomian Indonesia. Jurnal Samudra Ekonomi Dan Bisnis, 14(2), 200–212. https://doi.org/10.33059/jseb.v14i2.4395
Dedi Junaedi, F. S. (2020). 600-Article Text-4841-1-10-20210614.pdf. In Simposium Nasional Keuangan Negara.
Dewi, S., Widyasari, & Natherwin. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen , 9(2), 108–124.
Ginting, N., & Irawan, F. (2022). Tinjauan Kebijakan Insentif Pajak Di Masa Pandemi Covid-19 Berdasarkan Fungsi Budgetair Dan Regulerend Pajak. HERMENEUTIKA : Jurnal Ilmu Hukum, 6(1), 1–17. https://doi.org/10.33603/hermeneutika.v6i1.6743
Hendrawan, A., Yulianeu, A., Sucahyawati, H., & Indriyani, I. (2018). Pengembangan Kompetensi UMKM Dengan Pembelajaran Organisasi. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 1(4), 489–496. https://doi.org/10.31842/jurnal-inobis.v1i4.53
Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh Kebijakan Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Penerimaan Ppn. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 24–
https://doi.org/10.31092/jpkn.v3i1.1202
Iverson, B. L., & Dervan, P. B. (n.d.). No ??????????????????????????????????????Title.
Kartika, R., & Iswardi. (2022). Efektifitas Dan Pemanfaatan Insentif Pajak Pada Umkm Pada Masa Pandemi Covid-19. Jurnal Bisnis Terapan, 6(1), 1–10. https://doi.org/10.24123/jbt.v6i1.4722
Kartiko, N. D. (2020). Insentif Pajak Dalam Merespons Dampak Pandemi Covid-19 Pada Sektor Pariwisata. Jurnal Pajak Dan Keuangan Negara (PKN), 2(1), 124–137. https://doi.org/10.31092/jpkn.v2i1.1008
Khairiyah, Y. R., & Akhmadi, M. H. (2019). Impact of Tax Incentive Policy for Small and Medium Enterprises on Tax Compliance and State Revenue. Jurnal Manajemen Keuangan Publik, 3(2), 36–45.
Nanda Widiiswa, R. A., Prihambudi, H., & Ahmad Kosasih. (2021). Dampak Pandemi Covid-19 Terhadap Aktivitas Perpajakan (Penggunaan Layanan Daring, Intensitas Layanan Administrasi Pajak, & Perilaku Kepatuhan Pajak). Scientax, 2(2), 160–178. https://doi.org/10.52869/st.v2i2.166
Nizar, N. I., & Sholeh, A. N. (2021). Peran Ekonomi Digital Terhadap Ketahanan dan Pertumbuhan Ekonomi Selama Pandemi COVID-19. Jurnal Madani: Ilmu Pengetahuan, Teknologi, Dan Humaniora, 4(1), 87–99. https://doi.org/10.33753/madani.v4i1.163
Normasyhuri, K., Habibi, A., & Anggraeni, E. (2022). Fenomena gejolak ekonomi pada sektor perdagangan dan sektor pariwisata: studi perbandingan sebelum dan selama Covid-19. Jurnal Paradigma Ekonomika, 17(1), 181–188. https://doi.org/10.22437/jpe.v17i1.15102
Priyono, & Candra, T. (2016). Esensi Ekonomi Makro. In Journal of Chemical Information and Modeling.
Roswandi, D. (2020). Indonesia Dalam.
Trepelkov, A., & Verdi, M. (2018). Design and Assessment of Tax Incentives in Developing Countries. In The Milbank Quarterly. https://www.ciat.org/Biblioteca/Estudios/2018_design_assessment_tax_incentives_UN_CI AT.pdf
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Diah Permata Sari, Estu Surya Adi, Firdha Destiani, Afrilianty Putri Aryanto, Arianna Hidayati, Cassy Afrina, Pratiwi Putri Agusni
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
