The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City
DOI:
https://doi.org/10.52728/ijtc.v2i4.369Keywords:
Covid 19 Pandemic, Impact, SPT ReportingAbstract
Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.
References
Azad, N. F., Serletis, A., & Xu, L. (2021). Covid-19 and monetary–fiscal policy interactions in Canada. The Quarterly Review of Economics and Finance, 81, 376–384. https://doi.org/10.1016/j.qref.2021.06.009
Brodeur, M., Audette-Chapdelaine, S., Savard, A.-C., & Kairouz, S. (2021). Gambling and the COVID-19 pandemic: A scoping review. Progress in Neuro-Psychopharmacology and Biological Psychiatry, 111, 110389. https://doi.org/10.1016/j.pnpbp.2021.110389
Cahyadini, A., Dewi, S., Sugiharti, D. K., & Muttaqin, Z. (2021). Direct Tax for Digital Platform During the COVID-19 Pandemic: Study in Indonesia. Journal of Southwest Jiaotong University, 56(2), 271–280. https://doi.org/10.35741/issn.0258-2724.56.2.22
Deriu, S., Cassar, I. P., Pretaroli, R., & Socci, C. (2021). The economic impact of Covid-19 pandemic in Sardinia. Research in Transportation Economics, 101090. https://doi.org/10.1016/j.retrec.2021.101090
Guo, Y. M., & Shi, Y. R. (2021). Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemic: A measurement based on a computable general equilibrium model. Economic Analysis and Policy, 69, 253–264. https://doi.org/10.1016/j.eap.2020.12.010
Lahiri, K., & Yang, C. (2021). Boosting tax revenues with mixed-frequency data in the aftermath of COVID-19: The case of New York. International Journal of Forecasting. https://doi.org/10.1016/j.ijforecast.2021.10.005
Lin, B. X., & Zhang, Y. Y. (2020). Impact of the COVID-19 pandemic on agricultural exports. Journal of Integrative Agriculture, 19(12), 2937–2945. https://doi.org/10.1016/S2095-3119(20)63430-X
Susanti, N., & Widajatun, V. W. (2021). MSMEs Understanding of Taxation During the COVID-19 Pandemic. Journal of Innovation and Community Engagement, 2(1), 35–46. https://doi.org/10.28932/jice.v2i1.3689
Thomson, S., García-Ramírez, J. A., Akkazieva, B., Habicht, T., Cylus, J., & Evetovits, T. (2021). How resilient is health financing policy in Europe to economic shocks? Evidence from the first year of the COVID-19 pandemic and the 2008 global financial crisis. Health Policy. https://doi.org/10.1016/j.healthpol.2021.11.002
Tibulca, I.-L. (2021). The impact of the COVID-19 pandemic on tax revenues in the EU. Economic Research-Ekonomska Istraživanja, 1–18. https://doi.org/10.1080/1331677X.2021.1954967
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
