<![CDATA[This study aims to evaluate the effectiveness of tax incentives implementation for taxpayers impact of the corona virus desease pandemic 2019 based on PMK-110/PMK.03/2020 in Ambon City and the impact of implementing tax incentives for taxpayers affected by the corona virus pandemic 2019 and state revenues from the tax sector. The conceptual framework in this study uses the Effectiveness Theory of William Dunn (1998) and PMK No. 110/PMK.03/2020. This research was conducted with a descriptive qualitative approach. The types of data used are primary data and secondary data. Data collection techniques are observation, interviews and literature review. The results of the study show that the implementation of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic in the short term is very effective. But in the long term it is not effective because this fiscal policy does not reflect cost efficiency, tax incentives have not been enough to boost tax revenue. 110/PMK.03/2020 has not been evenly distributed for all affected sectors, this tax incentive policy has a negative response by some taxpayers because their business fields are not covered in PMK No. 110/PMK.03/2020 and this tax relaxation policy for the long term is considered inappropriate because it will burden the State Budget with a fairly large state debt. In the short term, the tax incentives for PPh Article 21, PPh Article 22 Import, PPh (final) SMEs, PPh (final) Construction Services, PPh Article 25 and VAT refunds, have a positive impact on taxpayers. And in the long term, the implementation of this tax incentive in Ambon City will have an impact on economic stabilization so as to accelerate the economic recovery phase, there will be a decrease in the national tax revenue target, and will increase government debt.]]>
