Published date: Oct 04 2022

Journal Title: KnE Social Sciences

Issue title: 3rd International Conference on Law Reform (3rd INCLAR)

Pages: 459–467

DOI: 10.18502/kss.v7i15.12117

Surya Anoragasuryaanoragaumm@gmail.comFaculty of Law, University of Muhammadiyah Malang, Malang, Indonesia

Ilham Dwi RafiqiFaculty of Law, University of Muhammadiyah Malang, Malang, Indonesia

Nur Amalina Putri AdytiaMaster of Notary, Brawijaya University, Malang, Indonesia

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

[1] Amalina Putri Adytia YA, Dwi Rafiqi I. “Fulfillment of the Right to Food During the Covid-19 Pandemic in Indonesia,” in 2nd International Conference on Law Reform (INCLAR 2021), 2021, pp. 63–68.

[2] Syukur M. Intensif Pajak terhadap Sumbangan Covid-19 dari perspektif Relasi Hukum pajak Indonesia dengan Hak Asasi Manusia. J. Suara Huk. 2020;2(2):34–8.

[3] Aulawi A. “Penerbitan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 sebagai Strategi Kebijakan Pajak pemerintah Indonesia dalam Menghadapi Dampak Pandemi Covid-19 terhadap Keuangan Negara,” Prog. J. pendidikan, Akunt. dan Keuang. 2020;3(2):11–15. https://doi.org/10.47080/progress.v3i2.936.

[4] Ali Z. Metode Penelitian Hukum. Jakarta: Sinar Grafika; 2016.

[5] Indahsari DN. “Pengaruh Kebijakan Insentif Pajak di Masa Pandemi Covid-19 Terhadap Penerimaan PPN,” J. Pajak dan Keuang. Negara. 2021;3(1):54–8.

[6] Warsito PL. “Potensi Penurunan Pajak dan Strategi Kebijakan Pajak untuk Mengantisipasi Dampak Pandemi Covid-19 Perspektif Ketahanan Nasional,” J. Ekon. dan Kebijak. Publik. 2020;11(2):22–3.

[7] Anggraeny I. “LEGAL REVIEW OF SELLING LAND OF INHERITANCE WITHOUT APPROVAL OF ALL HEIRS,” Leg. J. Ilm. Huk., 2020. https://doi.org/10.22219/ljih.v28i1.11817.

[8] Judisseno R. Pajak dan Strategi Bisnis. Jakarta: Gramedia Pustaka Utama; 1997.

[9] Amardianto Arham AF. “Kebijakan Pajak Selama Pandemi Covid-19 di Kawasan Asia Tenggara,” J. Pajak dan Keuang. Negara. 2021;3(1):78–80.

[10] Rafiqi ID. Pembaruan Politik Hukum Pembentukan Perundang-Undangan di Bidang Pengelolaan Sumber Daya Alam Perspektif Hukum Progresif. Bina Huk. Lingkung. 2021;5(2):320–1.

[11] Sumadi AF. Hukum dan Keadilan Sosial dalam perspektif hukum ketatanegaraan. J. Konstitusi. 2015;12(4):55.

[12] Prakasa SU, Hariri A, Nuriyah I, Asis A, Salam I. Social aid of Covid-19 corruption: strategy and mitigation policy of Muhammadiyah East Java. Leg. J. Ilm. Huk. 2021 Feb;29(1):27–45.

[13] Ratna D, Hapsari I, Aji A, Ilmiawan S, Samira E. Non-litigation as An Environmental Dispute Resolution Mechanism in Indonesia. Indones. Law Reform J. 2022 Mar;2(1):55–66.

[14] Mustaqiem, Pajak Daerah dalam Transisi Otonomi Daerah. Yogyakarta: FH UII Press; 2008.

[15] Yuliandri, Asas-Asas Pembentukan Peraturan perundang-undangan yang Baik: Gagasan Pembentukan Undang-Undang Berkelanjutan. Jakarta: Rajawali Pers; 2010.

[16] Widyawati A, Wijayanto I, Latifiani D, Ra’uf AS, Rosana AS, Widyawati A. Assistance and Establishment of an Anti-Corruption Legal Clinic in Puguh Village, Boja District, Kendal Regency. J. Dedik. Huk. 2021 Aug;1(2):164–77.

[17] Rafiqi ID. Criticisms toward the job creation bill and ethical reconstruction of legislators based on prophetic values. Leg. J. Ilm. Huk. 2021;29(1):144–60.

[18] M. F. S. Hukum Pajak di Indonesia: Suatu Pengantar Ilmu Hukum Terapan di Bidang perpajakan. Jakarta: Kencana; 2018.

[19] N. Syanti Dewi, Widyasari, “Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19.” J. Ekon. dan Manajema. 2020;9(2):21–29.