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All Journal International Journal of Accounting & Finance in Asia Pasific
Soebroto, Bambang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

The prima donna of Indonesia's state revenue has also been affected by the Covid-19 virus. For the sake of Indonesia's economic recovery, the government issued the Minister of Finance Regulation Number PMK-86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, Law Number 11 of 2020 concerning Job Creation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The expected benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation. The results showed that more than 60% of the participants felt helped by the socialization with this theme.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

Indonesia's primary source of state revenue, which is the center of attention, has also been impacted by the Covid-19 virus. To support the revival of Indonesia's economy, the government has introduced Minister of Finance Regulation Number PMK-86/PMK.03/2020, which provides tax incentives for taxpayers who have been affected by the Covid-19 pandemic in 2019. The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The activity is carried out by presentation and discussion method. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The results showed that more than 60% of the participants felt helped by the socialization with this topic. The benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation.
Co-Authors Damayanti, Made Tara Lase, Maria Inggried Soinia Mufid, Muhammad Farras Puspita, Ayu Fury