Post - Pandemic Adaptation : Impact and Challenges Value Added Taxes and Fiscal Policy
Irwan Irawadi Barus (a), Sigit Mareta (b), Lestari(c), Edy Suryadi(d), Yolfiandri(e)

a,b,c,d,e) Accounting Program, Universitas Dian Nusantara, Jakarta, Indonesia *irwan.irawadibarus[at]gmail.com.

Abstract

COVID-19 has had an impact on various industrial sectors and government decision-making in Indonesia. The Government^s decision also has an impact on the global economy. Because of that, national tax revenue of Indonesia in international trade and domestic goods and services trade has decreased. Based on these conditions, this study aims to determine the magnitude of the impact of the COVID-19 pandemic on tax revenues, as well as the need for fiscal incentives in the context of economic recovery. The method used in this research is a descriptive quantitative method that used a secondary data analysis approach. The result is that the impact of the COVID-19 pandemic has caused a significant decrease in tax revenues, so that post-pandemic fiscal incentives are still needed in the form of Value Added Taxes to make it easier for businessmen to get additional economic capabilities that can be used to encourage economic turnover.

Keywords: COVID-19 Pandemic, Economics, Fiscal Policy, Value Added Tax

Topic: Business, Corporate Governance, and Accounting