Surfing above the high waves of the Covid-19: Indonesian fiscal (tax) countermeasures
di Ika Riswanti Putranti
The high wave of the Covid 19 pandemic, which had hit several times, prompted a contraction in economic activity, one of which affected the state revenue sector from taxes. In 2019, tax revenue was recorded to have contributed 82.5 percent of total state revenue, where the consequence of this is that public service activities are highly dependent on tax revenue. On the other hand, the sudden wave of the pandemic forces the government to issue mitigation policies to prevent the worst possibility of a pandemic. The Indonesian government did not choose a lockdown policy but chose to handle and control the pandemic with large-scale social restrictions and restrictions on community activities whose implementation was handed over by each region with the permission of the central government. The policy taken by the government is to provide a way for the economy to be able to surf on the coming and going covid pandemic waves. To support the Indonesian economy to be able to surf in the midst of the COVID-19 pandemic, the Indonesian government has also issued policies that encourage the business sector to continue to carry out its business activities, including tax incentive policies, stimulus policies and tax service convenience policies. Meanwhile, for individuals, the government issues policies in the form of social safety nets and tax breaks and convenience of services. This policy taken by the government is under the umbrella of the regulations in lieu of Law Number 1 of 2020 which was later ratified into Law Number 2 of 2020, which aims to provide legal certainty for the government and society regarding the implementation of policies in situations that are not certainly. The issuance of a regulation in lieu of law is in line with the constitution of Article 23 A of the Constitution of the Republic of Indonesia stipulates that taxes and other levies which are forcing for state purposes shall be regulated by law. This paper aims to provide an analysis of the legal framework regarding the Indonesian fiscal countermeasures during the pandemic covid 19. The study conducted using legal research method using a descriptive analysis.
