ABSTRAKPada awal bulan Maret 2020 Pemerintah Indonesia dihadapkan pada kenyataan bahwa pandemi Covid-19 telah menimbulkan korban bagi masyarakat Indonesia, dari waktu ke waktu jumlah korban yang terpapar Covid-19 semakin bertambah, semakin membahayakan dan mengancam kesehatan masyarakat. Hal tersebut menimbulkan dampak tidak hanya bagi kesehatan masyarakat, tetapi juga berdampak pada sektor-sektor yang lain, Bagaimana kewenangan Presiden dalam menetapkan Perpu Nomor 1 Tahun 2020 sebagai suatu kebijakan keuangan Negara dan Implikasinya terhadap pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN) Dalam Rangka Menghadapi Ancaman Yang Membahayakan Perekonomian Nasional Dan Atau Stabilitas Sistem Keuangan Kata kunci : Relaksasi Perpajakan, Covid-19, Kegentingan. ABSTRACTAt the beginning of March 2020 the Indonesian government was faced with the fact that the Covid-19 pandemic had caused casualties to the people of Indonesia, from time to time the number of victims exposed to Covid-19 was increasing, increasingly endangering and threatening public health. This has an impact not only on public health, but also has an impact on other sectors, How is the President's authority in establishing Perpu Number 1 of 2020 as a State financial policy and its implications for the implementation of the State Revenue and Expenditure Budget (APBN) in the Context of Facing Threats That Harm The National Economy And Or Financial System Stability Keywords: Tax Relaxation, Covid-19, Crisis.
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