@article{Anoraga_Dwi Rafiqi_Amalina Putri Adytia_2022, title={Tax Law Enforcement During Covid-19 for Indonesia’s Economic Resilience}, volume={7}, url={https://knepublishing.com/index.php/KnE-Social/article/view/12117}, DOI={10.18502/kss.v7i15.12117}, abstractNote={<p>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.</p> <p><strong>Keywords</strong>: tax law, covid-19, tax base</p&gt;}, number={15}, journal={KnE Social Sciences}, author={Anoraga, Surya and Dwi Rafiqi, Ilham and Amalina Putri Adytia, Nur}, year={2022}, month={Oct.}, pages={459–467} }