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All Journal Journal of Taxation Analysis and Review
Uswatun Hasanah
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF PROVIDING TAX INCENTIVES AMID THE COVID 19 PANDEMIC ON THE LEVEL OF COMPLIANCE OF SME TAXPAYERS IN SUBANG DISTRICT Uswatun Hasanah
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1207

Abstract

The Covid-19 pandemic, which originated in Wuhan China, is still a hot issue that continues to be discussed since the emergence of late 2019. The Covid-19 virus has entered Indonesia and the government has set a covid response situation starting from 2 March 2020. Various policies have been issued by the government to prevent the spread of the covid-19 virus on a large scale, one way is to limit the activities of local residents such as large-scale restrictions (PSBB) in certain areas, of course this affects the economy in several countries and regions including Indonesia. As a result of this pandemic, the people's economy has weakened and the government finally issued a "new normal era" policy where we must coexist with Covid-19 following the rules of the Health protocol to continue to support the recovery of the people's economy with the issuance of a policy on tax incentives for taxpayers affected by the Covid-19 pandemic. This is a good step, especially for MSME business actors so that they remain motivated by easing tax payments from tax incentives, which is expected to have an influence on tax compliance.
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