Covid 19 Incentives in the Perspective of Tax Collection Principles

Vierly Ananta Upa

Abstract


The Indonesian government has issued several tax incentive policies. One of the tax incentive packages provided is the relaxation of Personal Income Tax. The Income Tax incentive policy is expected to ease the economic burden of taxpayers affected by the COVID-19 pandemic. This study aims to analyze the perspective of taxpayers on the COVID-19 tax incentives in terms of the principles of tax collection. The distribution of questionnaires was done by distributing questionnaires to SMEs in Surabaya with a total of 100 respondents. The sampling technique used for the questionnaire is non-probability sampling. Based on the principles of tax collection, the personal income tax incentives provided by the Indonesian government received a positive response from the majority of respondents. In providing the COVID-19 tax incentives, the government should consider the principle of equality. This is because there are still people who are affected by the COVID-19 pandemic but do not get the COVID-19 tax incentive. Most respondents hope that the COVID-19 tax incentive can be given until economic conditions can return to normal.

Keywords


Tax Incentive, Covid-19, SME

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v33.2.4501

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