In the event of a worldwide pandemic,the government will of course continue to draft laws to address the problems caused by the corona virus in Indonesia's tax system.Some of its policies,particularlyi nthe area of taxation,are designed to create incentives.Incentives to collect taxes and levies are additional money offered in exchange for a certain level of performance in enforcing taxes and levies.Government incentives are intended to boost the country's economy.This study uses a descriptive research design and empirical normative research techniques.This research includes some original data,such as source interviews,as well as secondary data,such asprimary,secondary,and tertiary legal publications.The government through the Directorate General of Taxes has developed a reporting system for the use of tax incentives for taxpayers that facilitates reporting.However,there are still many obstacles in its implementation at KPP Pratama Medan,and many taxpayers are not aware of the tax incentives available during theCOVID-19 pandemic.Keywords: Economic Stimulus,Tax Incentives,Corona Virus Pandemi
Fulfillment of debtor obligations in the loan agreement during the Covid-19 pandemic, in general, there were several debtors who did not meet the achievements as in the credit agreement between the bank and the debtor. The policy of restructuring credit / financing and / or providing additional credit and capital financing for people's credit banks during the Covid 19 pandemic is a rescue action, while the options for action taken are Rescheduling, Reconditioning, Restructuring, Combination of reconditioning with restructuring, namely changing requirements and credit term with the addition of bank funds. Non-performing loans require immediate prevention and handling efforts by the bank so that non-performing loans are not sustainable into non-performing loans. Therefore, if bad credit continues without any efforts to prevent and treat it, it can affect the soundness of the bank which can cause the bank to go bankrupt. Therefore, there must be a settlement through legal channels in the case of non-performing loans and this is what the author will discuss. All forms of policy in the form of credit or financing restructuring and providing additional credit and capital financing for rural credit banks were carried out during the pandemic period, which is an effort by the banking bank to help smooth the circulation of money during the current pandemic. How do you fulfill the debtor's obligations in the loan agreement during the Covid-19 pandemic? What is the policy for restructuring credit / financing and / or providing additional credit or capital financing for rural banks during the Covid 19 pandemic? The approach method used in this research is a sociological juridical approach. The juridical approach is used to analyze various laws and regulations governing credit or financing restructuring policies and or providing additional credit or capital financing for rural banks during the pandemic. The existence of a credit relationship begins with an agreement between the borrower (debtor) and the lender (creditor and bank) as outlined in the form of an agreement. Credit in general can be given to anyone who has the ability to do so, namely by means of a debt agreement. If the agreement has been agreed upon, there will be an obligation on the creditor, namely, to deliver the agreed funds or money to the debtor with the right to receive the money back from the debtor at a predetermined time accompanied by the interest agreed by the parties at the time of the credit agreement. agreed and signed by both parties. Fulfillment of debtor obligations in the loan agreement during the Covid-19 pandemic, in general, there were several debtors who did not meet the achievements as in the credit agreement between the bank and the debtor.
Entering the new era of an order or new normal is a challenge for notaries. Apart from the need for adaptation, regulatory support from the government is also urgently needed. In the Covid-19 pandemic, Notary work uses a lot of technologies. Therefore, law protections are needed and if there is no clear regulation, notaries could be caught in legal cases. However, as general officials, notaries should be protected by the law. The Importance of the revision of law number 2 of 2014 regarding the amendments to law number 30 of 2004 concerning the position of public notaries with points in affirming the notaries position as general officials, and well-registered deeds by being physically and electronically able to make authentic deeds electronically. There are formal constraints that limit notaries' actions online, related to the validity of Notary deeds in the concept of e-notary/cyber notary, notaries' authority through the cyber notary, and the relations with public health urgencies.
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