Penegakan Hukum Pajak Untuk Meneguhkan Ketahanan Ekonomi Indonesia di Tengah Pendemi Covid-19

  • Abdul Waid Universitas Islam Indonesia (UII) Yogyakarta
Keywords: tax, tax law, covid-19, tax basic

Abstract

The Covid-19 pandemic outbreak has had a broad impact on the life of the nation and state, one of which is the economy. During the Covid-19 pandemic, paying taxes basically still had to be done by all citizens who are taxpayers. However, during the Covid-19 pandemic, many taxpayers found it difficult to pay taxes properly. The Covid-19 pandemic has slowed down the circulation of the economy in society, such as the existence of several economic centers that have had to close, such as companies, markets, shops, educational institutions, and so on. In fact, not a few residents have lost their livelihood due to the Covid-19 pandemic. The effects of the Covid-19 pandemic on the economic sector have made many people unable to pay as they should. In fact, not a few residents have lost their livelihood due to the Covid-19 pandemic. In such conditions required the right solution. This paper tries to examine the application of tax law during the Covid-19 pandemic to strengthen Indonesia's economic resilience and how to expand the tax base amid the Covid-19 pandemic based on the juridical provisions of tax law. The strategic step that can be taken is to enforce the tax law, one of the objectives of which is to expand the tax base. Tax law enforcement will increase voluntary compliance of taxpayers, encourage ease of investment, improve monitoring and law enforcement systems that provide certainty, fairness and benefits. In addition, it is necessary to carry out a strategy for implementing tax law norms by providing PPh incentives and providing tax administration relaxation.

Published
2020-12-14
How to Cite
Waid, A. (2020). Penegakan Hukum Pajak Untuk Meneguhkan Ketahanan Ekonomi Indonesia di Tengah Pendemi Covid-19. LABATILA: Jurnal Ilmu Ekonomi Islam, 3(02), 73-96. Retrieved from https://ejournal.iainu-kebumen.ac.id/index.php/lab/article/view/241
Section
Articles