How is the Taxation Sector during the Pandemic Covid-19

Angky Febriansyah

ICOBEST 2020 - New Era, the Trend towards Global Challenge after Covid-19 Pandemic - ISBN 978-623-95562-0-4


This study aims to determine the impact of Covid19 on the taxation sector and what solutions must be taken to maintain the taxation sector amid the Covid-19 pandemic. The research method used in this study is qualitative. The results of this study are Covid-19 can affect the taxation sector. The government of course must immediately take action to minimize the risks that will occur during the Covid-19 pandemic, one of which is to do forecasting to see the prospects for the tax sector in the future so that the government can take the right policies. Many experts have predicted that the taxation sector will experience a drastic decline, especially in the Corporate Income Tax and OP Income Tax sectors because there will be many bankrupt business sectors which will result in employee layoffs. Many things must be done by the government to minimize the risks that will occur. The steps that must be taken are to (1) Giving businesses and individuals more time to pay taxes to help businesses and households to survive, (2) Temporary reductions to broad-based taxes to Boost demand in the economy to support economic recovery, And (3) Revenue-raising measures, ideally by broadening tax bases, or else by rate increases for Shore up the public finances.

Article PDF