Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak
Abstract
Ekonomi berubah secara dramatis, sejak wabah COVID-19 menyebar. Dampak yang terjadi di Indonesia akibatnya hampir disemua lini, kebijakan terus diterbitkan oleh pemerintah akibat dampak ini. Kebijakan pajak yang dibuat untuk dapat memberikan insentif bagi Wajib Pajak yang terkena dampak, penggunaannya diperkirakan akan meningkat pertumbuhan ekonomi. Penelitian ini dilakukan untuk memetakan 14 Kebijakan Pajak dalam tiga Peraturan yang diterbitkan oleh Pemerintah berdasarkan tujuan mengurangi dampak ekonomi akibat pandemi COVID-19. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif yang diperoleh dengan data sekunder. Kemudian melakukan analisis data menggunakan tiga tahapan teknik analisis dalam bentuk pengumpulan data, pengurangan data, dan penarikan kesimpulan. Hasil penelitian menyatakan bahwa Indonesia telah menerbitkan kebijakan untuk membantu Wajib Pajak yang terena dampak COVID-19. Manfaat bagi Wajib Pajak yaitu penurunan tarif sampai dengan pembebasan atas pajak penghasilan, tujuannya agar ekonomi yang berhenti dapat bergerak naik menjadi stabil.
Kata Kunci : Insentif Pajak; Kebijakan Pajak; Wajib Pajak.
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