Kebijakan Pajak Selama Pandemi Covid-19 Di Kawasan Asia Tenggara

  • Amardianto Arham Direktorat Jenderal Pajak
  • Dr.Amrie Firmansyah S.E., M.M., M.Ak. Politeknik Keuangan Negara STAN
Keywords: Kebijakan pajak, pandemi, COVID-19, Asia Tenggara

Abstract

Adanya pandemi COVID-19 yang melanda banyak negara di dunia telah mendorong pemerintah di berbagai negara untuk merespon dan menanggulangi permasalahan tersebut, termasuk melalui kebijakan pajak. Penelitian ini bertujuan untuk mengulas dan membandingkan kebijakan pajak selama pandemi COVID-19 di antara negara-negara yang berada di Kawasan Asia Tenggara. Penelitian ini menggunakan metode kualitatif dengan analisis isi dan telaah literatur. Objek penelitian ini adalah sembilan negara di Kawasan Asia Tenggara yang meliputi Filipina, Indonesia, Kamboja, Laos, Malaysia, Myanmar, Singapura, Thailand, dan Vietnam. Hasil penelitian menunjukkan bahwa mayoritas negara di Kawasan Asia Tenggara berfokus pada kebijakan pajak terkait pajak penghasilan badan. Selain itu, mayoritas negara di Kawasan Asia Tenggara mengeluarkan kebijakan pajak yang berfokus pada peningkatan arus kas perusahaan melalui pemberian insentif pajak berupa penangguhan pembayaran pajak pada masa awal pandemi dan pengurangan pajak pada masa pemulihan ekonomi. Adapun sektor usaha yang menjadi fokus utama kebijakan pajak selama pandemi di Kawasan Asia Tenggara adalah sektor penyumbang produk domestik bruto terbesar dan sektor yang paling terdampak akibat adanya pembatasan sosial atau lockdown.

Author Biography

Dr.Amrie Firmansyah S.E., M.M., M.Ak., Politeknik Keuangan Negara STAN
Sinta Author Profile: 6079744
Google Schoolar ID
Amrie Firmansyah

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Volume 3 No. 1 Tahun 2021
CROSSMARK
Published
2021-09-16
DIMENSIONS
How to Cite
Arham, A., & Firmansyah S.E., M.M., M.Ak., D. (2021). Kebijakan Pajak Selama Pandemi Covid-19 Di Kawasan Asia Tenggara . Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 1–9. https://doi.org/10.31092/jpkn.v3i1.1258