Implementation of Pandemic’s Tax Incentive in Indonesia

Abstract

The purpose of this research is to find the meaning of implementing pandemic’s tax incentives program in Indonesia. This research uses a case study approach. Research data obtained by questionnaires and semi-structured interviews with taxpayers, tax consultants and tax authorities in several regions in Indonesia. The results of this study indicate that taxpayers, tax authorities and tax consultants have understood the tax incentive program. However, in implementation there are still some difficulties for taxpayers due to the dependence of taxpayers on outsiders in handling tax incentives due to complicated tax administration as online procedures for obtaining and reporting tax incentives and technical problems in the field. Tax consultants helped taxpayers in obtaining and carrying out their obligations related to tax incentives. Finally, fiscus as tax authorities must increase socialization to taxpayers about this program.