Post-pandemic Adaptation: Impact and Challenges on Income Tax, Value Added Taxes, and Fiscal Policy


Covid-19 has impacted various industrial sectors and the decision-making of the Indonesian government. The government’s decision also has an impact on the global economy; therefore, tax recipients in Indonesia trading in goods and services nationally and internationally have decreased. This study aims to determine 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 study is a descriptive quantitative method using a secondary data analysis approach. Based on the results of the study, the impact of the Covid-19 pandemic has caused a significant decrease in tax revenues, so that after the pandemic, fiscal incentives for income tax and value added tax are still needed to make it easier for business people to get additional economic capabilities that can be used to encourage economic turnover.

Keywords: Covid-19 pandemic, income tax, value added tax, fiscal policy

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