Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery

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.

Increasing Regional Original Tax Revenue (PAD) in the Era of the COVID-19 Pandemic: Strategy of the Pekanbaru City Regional Revenue Agency

“…In response to these challenges, researchers have proposed various strategies to address the impact of the pandemic on tax revenues. These strategies include utilizing mixed-frequency data and implementing tax incentive policies to support national economic recovery (Kumala & Bakar, 2022;Lahiri & Yang, 2022). Additionally, evaluating the quality of tax service during the pandemic era has been highlighted as a crucial factor in maintaining taxpayer compliance and satisfaction (Rahmiati & Inayah, 2022).…”

Analisis Sentimen Publik terhadap Kebijakan Insentif Perpajakan Dengan Pendekatan VADER (Valence Aware Dictionary And Sentiment Reasoner)

“…Sama halnya di beberapa negara lain, kebijakan insentif pajak berpengaruh terhadap keberlangsungan UMKM (Daniel & Faustin, 2019;Deyganto, 2022;Leong et al, 2020;Picas et al, 2021). Hasil penelitian Kumala & Bakar (2022) juga menunjukkan bahwa implementasi kebijakan insentif pajak selama pandemi Covid-19 dalam rangka Pemulihan Ekonomi Nasional sangat efektif. Sementara, penelitian ini membahas lebih jauh terkait tanggapan yang terbentuk di antara masyarakat.…”

Pengaruh perputaran persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance dengan ukuran perusahaan sebagai variabel moderasi

“…Pemerintah selalu berupaya mengembangkan penerimaan negara dari sektor perpajakan sehingga dapat menaikkan anggaran belanja negara dan penanggulangan kemiskinan (Junaedi et al, 2022). Pemerintah hingga saat ini belum mampu mengoptimalkan penerimaan pajak secara maksimal (Kumala & Bakar, 2022). Menurut Tax Justice Network mencatat kerugian negara mencapai Rp.…”