Insentif Perpajakan di Indonesia Selama Pandemi Covid-19

Abstract

Covid-19 pandemic has affected the sustainability of business owner. As business owner, they face difficulty for surviving and operating due to social distancing and the decrease in demand. Country, as a party who guarantees the prosperity and welfare of the community, needs to help business owner through the taxation policies. The purpose of this study was to determine the impact of the covid-19 pandemic on taxation in Indonesia. This research uses descriptive analysis method. The source of this research data comes from the Directorate General of Taxes in the form of regulations issued during the Covid-19 pandemic and webinars held. The results of this study are the Directorate General of Taxes has provided various tax incentives that aim to encourage and revive the economy in Indonesia which is affected by the Covid-19 pandemic. Tax incentives issued in Act (UU), Government Regulations (PP), and Minister of Finance Regulations (PMK). Every incentive has requirements and procedures that need to be met in order to be implemented. Employer needs to understand the terms and procedures for implementing incentives in order to take advantage of taxes in accordance with the policies and regulations made.

Keywords:  tax incentive, income tax, Covid-19 pandemic, tax regulation