COVID-19 and Fiscal Policies: Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience

O’Reilly, Pierce; Perret, Sarah; Dender, Kurt Van

doi:10.54648/taxi2020069

Cited by 10 publications

(12 citation statements)

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“…Tax compliance is particularly important in providing governments with the necessary financial resources to deal with the crisis. However, the pandemic has also increased noncompliance, particularly in the informal sector (O'Reilly et al, 2020). According to Alm et al (2020), taxpayers may be less compliant if they assume the COVID-19 pandemic will lessen the frequency and severity of audits.…”

Section: Tax Compliance Intention Of Individual Taxpayermentioning

confidence: 99%

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Saptono

Khozen²

2023

IJSSP

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PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approachIndividual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.FindingsThe results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/valueIn addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

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Section: Tax Compliance Intention Of Individual Taxpayermentioning

confidence: 99%

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Saptono

Khozen²

2023

IJSSP

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“…While there is significant variation in the size of fiscal packages, most are pretty significant, and some countries have taken unprecedented measures. Providing support to those in need, including small and medium-sized enterprises, remains a significant administrative challenge (O'Reilly et al, 2020). When facing the pandemic, the Indonesian government used BMDTP as one tool to maintain growth.…”

Section: Introductionmentioning

confidence: 99%

“…Maintaining cash flow has been a critical objective of the fiscal policy measures that have been introduced, supported by monetary and financial policies. Using measurements such are extending tax filing deadlines, postponing tax payments, granting faster tax refunds, more generous offset provisions, and several tax exemptions, including from social security contributions, payroll taxes, or property taxes (O'Reilly et al, 2020;Verico, 2021).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Fiscal Incentive Policies in The Electronic Industries Using Regulatory Impact Analysis (RIA)

Vierke

Budhi

Sanusi

et al. 2023

JSRET

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As one of the sectors that are the focus of the development of Making Indonesia 4.0, the electronics industry is one of the sectors that must accelerate itself in facing high competition in the era of the industrial revolution 4.0, where the development of digital technology and global needs for various technology support instruments are very high. The competitiveness of the electronics industry must be a concern; for this reason, this research will analyse the fiscal incentives applied to the electronics industry sector, especially the Government Borne Import Duty (BMDTP). The implementation of RIA supports the policy-making process by including valuable empirical data for a policy decision and constructing a rational decision framework to examine the potential implications of regulatory policy choices. Based on the analysis conducted, the data shows that the BMDTP policy is to encourage the ease of importing raw materials that can increase industrial competitiveness; the application of the BMDTP policy is clear and understandable; only inconsistencies in the timing of its implementation, and the performance of the electronics sector industry shows the benefits of implementing the BMDTP policy.

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“…Debt is certainly not what they expect since government debt actually distorts the value of fairness for the next generation (Stiglitz, 2000). However, soaring government spending has left them faced with whether to find a solution to the problem increases the burden on taxpayers and how to implement it (O'Reilly, Perret, & Van Dender, 2020). The undeniable fact is that sufficient resources are needed in dealing with the crisis.…”

Section: Introductionmentioning

confidence: 99%

Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?

Saptono

Khozen

2022

Akrual J. Akunt.

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Social distancing policies are a common measure taken by many countries worldwide to prevent the spread of Covid-19 cases. However, the consequence is that the income generated by many people is limited and tends to widen inequality. In a similar situation, many governments need more significant spending to save both health and economy. Given the difficult situation for many people, especially in generating income, this study analyzes the international best practice of income tax policies amidst the Covid-19 pandemic. Besides, this study analyzes how the income tax policy in Indonesia responds to the Covid-19 pandemic and its prospects. The research method used to conduct this study is descriptive qualitative. The results show that income tax policies are one of the most crucial matters that countries worldwide can do to deal with the pandemic. These policies vary from tax relief, recovery-oriented stimulus, and tax increases. Concerning the situation in Indonesia, policies need to be directed at evaluating the income tax policies that have been adopted so far. Individual income tax increases in the upper bracket and the introduction of new taxes such as carbon tax may be essential considerations to save the economy and health. However, the government also needs to manage sensitive issues such as corruption to win people's support to recover from the pandemic.

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COVID-19 and Fiscal Policies: Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience

Cited by 10 publications

References 0 publications

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Analysis of Fiscal Incentive Policies in The Electronic Industries Using Regulatory Impact Analysis (RIA)

Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?

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