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All Journal TIN: TERAPAN INFORMATIKA NUSANTARA
Devi, Wiara Sanchia Grafita Ryana
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The Role of Regular Tax Functions in the Pandemic Period Covid-19 at Pekanbaru Wijoyo, Hadion; Devi, Wiara Sanchia Grafita Ryana; Ariyanto, Aris; Sunarsi, Denok
TIN: Terapan Informatika Nusantara Vol 1 No 10 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

In addition to the budget function, tax also has a regular function which aims to regulate the economy of the Tax Tax (WP) so that there is a balance in tax imposition. This role was felt very strongly during the Covid-19 Pandemic where the economy became sluggish due to the decline in people's purchasing power. This study is to determine the direct effect of this function on the community structure in Pekanbaru. This study uses a qualitative method by taking samples, namely the SMEs actors. The results of this study are to determine the direct effect of tax stimulation on the sustainability of their businesses during the pandemic
Co-Authors Ariyanto, Aris Hadion Wijoyo Sunarsi, Denok