Article Sidebar

Download
PDF
Statistic
Read Counter : 641 Download : 9442

Main Article Content

Abstract

Until now, Indonesia still faces Covid-19 and is still in the process of economic recovery. However, the Directorate General of Taxes (DGT) was able to achieve the target of 100% tax revenue according to the target mandated in the 2021 State Budget even before the close of the year. At the end of 2021 tax incentives that have been utilized in the framework of the National Economic Recovery Program have reached IDR 63.16 trillion (100.5%) from the ceiling of IDR 62.83 trillion. This achievement is thanks to the contributions of all Taxpayers who continue to be committed to paying taxes. On this achievement, the government continues to show improvement efforts that must be maintained momentum, in order to continue to the 2022 state budget. The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. This research uses descriptive qualitative methods through literature studies. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country.

Keywords

covid-19 tax incentive recovery

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Kumala, R., & Abu Bakar, I. (2022). Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery. Ilomata International Journal of Tax and Accounting, 3(1), 13-21. https://doi.org/10.52728/ijtc.v4i1.422

References

  1. Aditya, G. N. I. A. (2021). Perhitungan Kebijakan Insentif Pajak Penghasilan di Masa Pandemi Covid-19. Eqien: Jurnal Ekonomi Dan Bisnis, 8(2), 155–162. https://doi.org/10.34308/eqien.v8i2.247
  2. Anderson, R. M., Heesterbeek, H., Klinkenberg, D., & Hollingsworth, T. D. (2020). How will country-based mitigation measures influence the course of the COVID-19 epidemic? The Lancet, 395(10228), 931–934. https://doi.org/10.1016/S0140-6736(20)30567-5
  3. Andrew, R., & Sari, D. P. (2021). Insentif PMK 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak UMKM Di Surabaya? Jurnal Akuntansi Dan Pajak, 21(02). https://doi.org/10.29040/jap.v21i02.1597
  4. Aulawi, A. (2020). Penerbitan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Sebagai Strategi Kebijakan Pajak Pemerintah Indonesia Dalam Menghadapi Dampak Pandemi Covid-19 Terhadap Keuangan Negara. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 3(2), 110–132. https://doi.org/10.47080/progress.v3i2.936
  5. Baldwin, R., & Tomiura, E. (2020). Thinking ahead about the trade impact of COVID-19. In Economics in the Time of COVID-19 (1st ed., Vol. 1, pp. 59–71). Centre for Economic Policy Research. https://repository.graduateinstitute.ch/record/298220?ln=en
  6. Barbier, E. B., & Burgess, J. C. (2020). Sustainability and development after COVID-19. World Development, 135, 105082. https://doi.org/10.1016/j.worlddev.2020.105082
  7. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
  8. Fadhal, S. (2020). Komunikasi Publik di Tengah Krisis: Tinjauan Komunikasi Pemerintah Dalam Tanggap Darurat Pandemi Covid-19. In Media, Komunikasi dan Informasi di Masa Pandemi Covid-19 (1st ed., pp. 1–25). M Bridge Press. https://eprints.uai.ac.id/1469/
  9. Gourinchas, P.-O. (2020). Flattening The Pandemic And Recession Curves. In R. Baldwin & B. W. di Mauro (Eds.), Mitigating the COVID Economic Crisis: Act Fast and Do Whatever (1st ed., pp. 31–39). CEPR Press. https://voxeu.org/article/flattening-pandemic-and-recession-curves
  10. Hannan, S. A., Honjo, K., & Raissi, M. (2022). Mexico needs a fiscal twist: Response to Covid-19 and beyond. International Economics, 169, 175–190. https://doi.org/10.1016/j.inteco.2022.01.004
  11. Hasanah, N., & Indriani, S. (2013). Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada KPP Kebon Jeruk 1). Jurnal Ilmiah Wahana Akuntansi, 8(1), 17–35. http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/651
  12. Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh Kebijakan Insentif Pajak di Masa Pandemi Covid-19 Terhadap Penerimaan PPN. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 24–36. https://doi.org/10.31092/jpkn.v3i1.1202
  13. Kumala, R., & Junaidi, A. (2019). Pengaruh Kesadaran Membayar Pajak, Pengetahuan Dan Pemahaman Peraturan Perpajakan Dan Kualitas Layanan Terhadap Kemauan Membayar Pajak Wajib Pajak Orang Pribadi. Jurnal Eksekutif, 16(2), 256–278. https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235
  14. Kumala, R., & Junaidi, A. (2020). Strategi Bisnis Dan Pemanfaatan Kebijakan Pajak Di Masa Pandemi COVID-19 Dan Era New Normal (Studi Kasus Pelaku UKM Marketplace). Prosiding Seminar STIAMI, 7(2), 98–103. https://ojs.stiami.ac.id/index.php/PS/article/view/960
  15. Kurniawan, M. B. (2021). Politik Hukum Pemerintah dalam Penanganan Pandemi Covid-19 Ditinjau dari Perspektif Hak Asasi atas Kesehatan. Jurnal HAM, 12(1), 37. https://doi.org/10.30641/ham.2021.12.37-56
  16. Malahayati, M., Masui, T., & Anggraeni, L. (2021). An assessment of the short-term impact of COVID-19 on economics and the environment: A case study of Indonesia. EconomiA. https://doi.org/10.1016/j.econ.2021.12.003
  17. Muhyiddin, M., & Nugroho, H. (2020). Covid-19, New Normal, dan Perencanaan Pembangunan di Indonesia. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 4(2), 240–252. https://doi.org/10.36574/jpp.v4i2.118
  18. Muhyiddin, M., & Nugroho, H. (2021). A Year of Covid-19: A Long Road to Recovery and Acceleration of Indonesia’s Development. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 5(1), 1–19. https://doi.org/10.36574/jpp.v5i1.181
  19. Nunfam, V. F. (2021). Mixed methods study into social impacts of work-related heat stress on Ghanaian mining workers: A pragmatic research approach. Heliyon, 7(5), e06918. https://doi.org/10.1016/j.heliyon.2021.e06918
  20. Padyanoor, A. (2020). Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. E-Jurnal Akuntansi, 30(9), 2216. https://doi.org/10.24843/EJA.2020.v30.i09.p04
  21. Pendit, I. P. W. L., Budiartha, I. N. P., & Widiati, I. A. P. (2021). Kebijakan Pemerintah dalam Memberikan Insentif Pajak Penghasilan Pasal 21 Kepada Wajib Pajak Terdampak Pandemi Covid-19. Jurnal Konstruksi Hukum, 2(2), 418–423. https://doi.org/10.22225/jkh.2.2.3266.418-423
  22. Resmi, S., & Barmawi, M. M. (2022). Pemanfaatan Insentif Pajak Untuk UMKM di Masa Pandemi Covid 19. Jurnal Berdaya Mandiri, 4(1), 1–11. https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852
  23. Resti Pratiwi, D., & Liana, D. (2021). Insentif Pajak Dalam Program PEN: Implementasi & Tantangan Perpanjangannya Tahun 2021. Pusat Kajian Anggaran Badan Keahlian DPR RI, 01(1), 1–4. https://berkas.dpr.go.id/puskajianggaran/bib/public-file/bib-public-3.pdf
  24. Saniananda, M. Q. D. (2020). Analisis Efektivitas Pemberian Insentif Pajak Untuk Pajak Penghasilan Pasal 25 di Masa Pandemi Covid-19 dalam PMK no. 110/PMK.03/2020 Terhadap Kepatuhan Wajib Pajak di Kota Malang. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Bisnis Universitas Brawijaya, 9(2), 1–29. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7467
  25. Sariwati, R. (2021). Kajian Yuridis Pemberian Insentif Pajak Penghasilan Pada Masa Pandemi Covid-19. Jurnal Cakrawala Hukum, 12(1). https://doi.org/10.26905/idjch.v12i1.5722
  26. Sarjono, B. (2021). Dampak Insentif PPH Pasal 21 Saat Pandemi Covid-19 Terhadap Take Home Pay dan Pelaporan SPT Tahunan. Jurnal Bisnis Terapan, 5(2), 257–270. https://doi.org/10.24123/jbt.v5i2.4531
  27. Sparrow, R., Dartanto, T., & Hartwig, R. (2020). Indonesia Under the New Normal: Challenges and the Way Ahead. Bulletin of Indonesian Economic Studies, 56(3), 269–299. https://doi.org/10.1080/00074918.2020.1854079
  28. Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  29. Wang, C., Wang, Z., Wang, G., Lau, J. Y.-N., Zhang, K., & Li, W. (2021). COVID-19 in early 2021: current status and looking forward. Signal Transduction and Targeted Therapy, 6(1), 114. https://doi.org/10.1038/s41392-021-00527-1
  30. Wantasen, M. A., Sondakh, J. J., & Suwetja, I. G. (2021). Analisis Penerimaan Pajak Sebelum dan Sesudah Adanya Insentif Pajak Bagi Wajib Pajak yang Terdampak Covid-19 Selama Masa Pandemi Pada KPP Pratama Manado. Going Concern : Jurnal Riset Akuntansi, 16(4), 387–397. https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021
  31. Wiryawan, I. W. (2020). Kebijakan Pemerintah Dalam Penanganan Pandemi Virus Corona Disease 2019 (Covid-19) di Indonesia. Percepatan Penanganan COVID-19 Berbasis Adat Di Indonesia, 179–188. https://e-journal.unmas.ac.id/index.php/webinaradat/article/view/1180