ASPEK HUKUM PAJAK TENTANG PEMBERIAN INSENTIF PAJAK UNTUK WAJIB PAJAK YANG TERDAMPAK PANDEMI COVID - 19 SESUAI DENGAN PERATURAN MENTERI KEUANGAN NOMOR 9/PMK.03/2021

  • ALUSIANTO HAMONANGAN UNIVERSITAS DARMA AGUNG
  • NANCI YOSEPIN SIMBOLON UNIVERSITAS DARMA AGUNG
  • RITA . UNIVERSITAS DARMA AGUNG
Keywords: Corona Virus Disease 2019, Tax Incentives, Economic Stimulus

Abstract

Tax incentives are generally a fiscal stimulus given to taxpayers who are experiencing difficulties with the aim of easing the
tax burden on taxpayers. The tax incentives given this time are due to the Corona Virus Disease 2019 pandemic which is
endemic throughout the world and also Indonesia. To deal with the pandemic that eroded the economy, the government
issued many policies. One of the policies issued is tax incentives for taxpayers affected by the 2019 Corona Virus Disease
pandemic as stated in the Minister of Finance Regulation Number 9/PMK.03/2021. The problems that will be examined in
this thesis include, among others, to find out what are the policy factors provided by the government for providing tax
incentives to taxpayers who are affected by the Covid-19 pandemic, how to regulate and implement policies for providing
Business Entity Tax Incentives based on Minister of Finance Regulation No. . 9/PMK/03/2021. The type of research used in
this thesis is normative and empirical legal research. The research technique obtained in this thesis is by conducting library
research. A research conducted by collecting data related to the research topic in the form of primary legal materials,
secondary legal materials, and tertiary legal entities. It can be concluded that this COVID-19 tax incentive can be a stimulus
to the national economy. Due to the COVID-19 that is endemic in Indonesia, it has disrupted the economic conditions of
taxpayers. The tax incentives provided can reduce the suffering of taxpayers who are directly or indirectly affected by the
COVID-19 pandemic.

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Published
2022-02-23