PENGARUH PANDEMI COVID-19 TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DI INDONESIA

Authors

  • Eunike Dian Octavi Universitas Sebelas Maret
  • Jeshika Basaria Tambunan Universitas Sebelas Maret
  • Imraatu Justiqanna Andini Universitas Sebelas Maret
  • Kirana Putri Amalia Universitas Sebelas Maret
  • Nadia Putri Ibtisamah Universitas Sebelas Maret
  • Asianto Nugroho Universitas Sebelas Maret
  • Sapto Hermawan Universitas Sebelas Maret

DOI:

https://doi.org/10.23887/jatayu.v5i3.55642

Keywords:

Pengaruh, Pandemi Covid -19, Efektifitas, Pajak, di Indonesia

Abstract

Akibat pengaruh wabah pandemi Covid 19 terhadap sektor perpajakan, Indonesia telah melakukan berbagai paket kebijakan perpajakan terkait stabilitas ekonomi di masa pandemi Covid 19, antara lain kebersamaan pemerintah pusat dan daerah bersama-sama mengantisipasi stabilitas ekonomi, dan mengantisipasi dampak pandemi Covid-19. Realisasinya, pemerintah daerah secara nasional, meski kapasitas APBD berbeda, bisa menggunakan dua persen komponen anggaran dalam APBD. Kinerja Ditjen Pajak dan KPP Pratama di masing-masing daerah serentak menerapkan strategi sosialisasi nasional. Selanjutnya, kebijakan yang diterapkan dengan menggunakan instrumen perpajakan secara umum telah disesuaikan dengan kemampuan Negara Indonesia mengikuti trend internasional berupa kemudahan administrasi, pengurangan sementara beban pajak hingga penurunan tarif pajak penghasilan badan tentunya. dengan memperhatikan optimalisasi pengawasan, transparansi penggunaan dan pelaporan penggunaan insentif.

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Published

2022-11-01

Issue

Vol. 5 No. 3 (2022): November, Jurnal Komunitas Yustisia

Section

Articles

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