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Anoraga, S., Dwi Rafiqi, I., & Amalina Putri Adytia, N. (2022). Tax Law Enforcement During Covid-19 for Indonesia’s Economic Resilience. KnE Social Sciences, 7(15), 459–467. https://doi.org/10.18502/kss.v7i15.12117

https://doi.org/10.18502/kss.v7i15.12117

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authors

  • Surya Anoraga

    Surya Anoraga

    Faculty of Law, University of Muhammadiyah Malang, Malang, Indonesia
  • Ilham Dwi Rafiqi

    Ilham Dwi Rafiqi

    Faculty of Law, University of Muhammadiyah Malang, Malang, Indonesia
  • Nur Amalina Putri Adytia

    Nur Amalina Putri Adytia

    Master of Notary, Brawijaya University, Malang, Indonesia
    https://orcid.org/0000-0001-9084-970X

Published Date

  • Oct 4, 2022

Tax Law Enforcement During Covid-19 for Indonesia's Economic Resilience

KnE Social Sciences / 3rd International Conference on Law Reform (3rd INCLAR) / Pages 459–467

Abstract

The Covid-19 pandemic has had a broad impact on the life of the nation and state, one of which is the economy. However, during the pandemic, many taxpayers found it difficult to pay taxes properly as it had slowed down the circulation of the economy in society. In fact, many residents lost their livelihoods due to the Covid-19 pandemic. The impact of the Covid-19 pandemic on the economic sector has made many people unable to pay properly. In such conditions, an appropriate solution is needed. This paper attempts to examine the application of tax law during the Covid-19 pandemic for Indonesia’s economic resilience, and how to expand the tax base in the midst of the Covid-19 pandemic by relying on the juridical provisions of tax law. A strategic step that can be taken is to enforce the tax law, one of which is to expand the tax base. Enforcement of tax law will increase taxpayers voluntary compliance, encourage ease of investment, and improve supervision of law enforcement systems that provide certainty, fairness, and benefit.


Keywords: tax law, covid-19, tax base

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