DAMPAK PANDEMI COVID- 19 TERHADAP PENERIMAAN PAJAK DI INDONESIA

Abstract

Based on these problems, the research is intended to analyze the relationship between. The
Covid-19 pandemic caused a decline in tax revenues in Indonesia which also caused economic
growth to decline. The data collection technique used is quantitative data collection in the form of
tax revenues in Indonesia for 2018 - 2020 obtained from the Information System within the
Directorate General of Taxes. Data collection for that year was based on the consideration that
the periods before and during the Covid-19 pandemic had to be compared to obtain research
conclusions. Based on the data obtained, it is then analyzed to link the facts with various
applicable regulations so that we can get an idea of the influence of the Covid-19 pandemic on
tax revenues in Indonesia. The research results show that the Covid-19 pandemic in Indonesia
has had a significant effect on tax revenues. The government has taken various measures to
minimize the decline in tax revenues, which of course cannot be avoided. As is known, tax
revenues will be managed to fund the handling of Covid-19 in Indonesia, so we should help with
the government's steps in the easiest way to do this, namely by purchasing goods from MSME
business actors so that the economy in Indonesia can improve.