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All Journal Jurnal Kebijakan dan Administrasi Publik JKAP (Jurnal Kebijakan dan Administrasi Publik)
Eddy Mayor Putra Sitepu
Badan Kebijakan Fiskal, Kementerian Keuangan Macquarie University Business School, Sydney, Australia
Decision Sciences, Operations Research & Management Education Public Health Social Sciences

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Building A Foundation for Tax Compliance in The Time of The COVID-19 Pandemic Eddy Mayor Putra Sitepu
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 25, No 2 (2021): November
Publisher : Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.64710

Abstract

The COVID-19 pandemic has had a significant impact on the economy, including the taxation sector. This tumultuous period for taxpayers and the Government can be a golden opportunity to transform the system and institutional governance to create a firm foundation for increasing tax compliance and by extension, tax revenue. This paper examines strategies that are necessary to face spate of changes and uncertainty caused by the COVID-19 pandemic as well as laying the framework for post COVID-19 reality that is characterized by sustainable tax compliance. The results of this study reached the conclusion that the basic concept of the relationship between the Government and taxpayers as a social contract or fiscal contract should underpin the three phases of the formulation of changes in tax policy. For changes to have long-term and sustainable impact, there is need to strike a balance between the three pillars in tax administration, namely, enforcement, facilitation, and trust. 
Building A Foundation for Tax Compliance in The Time of The COVID-19 Pandemic Eddy Mayor Putra Sitepu
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 25, No 2 (2021): November
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.64710

Abstract

The COVID-19 pandemic has had a significant impact on the economy, including the taxation sector. This tumultuous period for taxpayers and the Government can be a golden opportunity to transform the system and institutional governance to create a firm foundation for increasing tax compliance and by extension, tax revenue. This paper examines strategies that are necessary to face spate of changes and uncertainty caused by the COVID-19 pandemic as well as laying the framework for post COVID-19 reality that is characterized by sustainable tax compliance. The results of this study reached the conclusion that the basic concept of the relationship between the Government and taxpayers as a social contract or fiscal contract should underpin the three phases of the formulation of changes in tax policy. For changes to have long-term and sustainable impact, there is need to strike a balance between the three pillars in tax administration, namely, enforcement, facilitation, and trust. 
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