Menelaah Penerimaan Pajak dan Pandemi Covid 19

Authors

  • Albert Lodewyk Sentosa Siahaan Universitas Pelita Harapan

Keywords:

Pandemic- Covid-19, Tax Recovery

Abstract

The Covid-19 pandemic greatly affected the Indonesian economy starting in the second quarter of 2020. This was due to regulations regarding Large-Scale Social Restrictions (PSBB) which resulted in lockdowns in several cities aimed at breaking the chain of transmission of Covid-19. This regulation causes an increase in economic decline in formal and non-formal companies, which gives an impact on tax revenue reduction. The reduction is getting worse because of tax incentive offered by the government. This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy.

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References

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Published

2023-04-28

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Section

Articles