Transparansi Jurnal Ilmiah Ilmu Administrasi
Vol 3, No 1: Juni 2020

Kajian Kebijakan Pemberian Insentif Pajak dalam Mengatasi Dampak Virus Corona di Indonesia Tahun 2019

Selvi Selvi (Institut Ilmu Sosial dan Manajemen STIAMI)
Alief Ramdhan (Unknown)

Article Info

Publish Date
30 Jun 2020

Abstract

This study aims to examine the provision of tax incentives in Indonesia which is being hit by a corona virus outbreak. This research is a literature study. The results showed that the tax incentives provided by the government were conceptually quite good, although there were a number of notes from researchers regarding losses due to a decrease in tax revenue as an implication of the reduction and tax exemption provided by the government. In addition, it is best to exempt income tax on imports, which needs to be reviewed, especially regarding the qualifications of goods that can be incentivized. The government also needs to conduct overall supervision to minimize irregularities that are detrimental to many parties.

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Journal Info
Transparansi Jurnal Ilmiah Ilmu Administrasi
Website

Abbrev

transparansi

Publisher

Institut Ilmu Sosial dan Manajemen STIAMI

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors. ...