Research Article
Tax Incentive during Covid-19 Pandemic: How Effective is it to Recover Indonesia’s Economy?
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316246, author={Chermian Eforis and Patricia Diana}, title={Tax Incentive during Covid-19 Pandemic: How Effective is it to Recover Indonesia’s Economy?}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={covid-19 indonesia tax incentive government policy}, doi={10.4108/eai.7-10-2021.2316246} }- Chermian Eforis
Patricia Diana
Year: 2022
Tax Incentive during Covid-19 Pandemic: How Effective is it to Recover Indonesia’s Economy?
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316246
Abstract
The Indonesia government grants an incentive for Article 21 Income Tax to increase public consumption which has decreased due to Covid-19 pandemic. This article discusses the effectiveness of tax incentives for taxpayers and factors that contribute to the effectiveness. We measured the effectiveness with taxpayers awareness and the economic effect for taxpayers. Data was collected through questionnaires and analyzed using multiple regression analysis. The results are publicized tax policy and personal financial planning have positive significant effects towards the effectiveness of Article 21 Income Tax incentive.
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