Research Article
Business Continuity During the Covid-19 Pandemic: Contextual Role of Taxation Fiscal Stimulus Policy
@INPROCEEDINGS{10.4108/eai.9-8-2022.2338638, author={Lievani Lievani and Kaizart Koagouw Mallawa and Theresia Woro Damayanti}, title={Business Continuity During the Covid-19 Pandemic: Contextual Role of Taxation Fiscal Stimulus Policy}, proceedings={Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2023}, month={11}, keywords={business continuity tax stimulus policies covid-19 quantitative descriptive}, doi={10.4108/eai.9-8-2022.2338638} }- Lievani Lievani
Kaizart Koagouw Mallawa
Theresia Woro Damayanti
Year: 2023
Business Continuity During the Covid-19 Pandemic: Contextual Role of Taxation Fiscal Stimulus Policy
ICE-BEES
EAI
DOI: 10.4108/eai.9-8-2022.2338638
Abstract
The purpose of this study is to find out how the condition of business continuity is during the covid-19 pandemic with the contextual role of tax stimulus policies. This study used a secondary data derived from the survey results of The World Bank. The sampling method of this study uses a purposive sampling method with certain criteria, for companies that fill in the current condition, and fill in whether they get taxation fiscal stimulus from the government or not, which finally found 7,098 samples. The analytical method used in this study is quantitative descriptive. This study found that most businesses were able to maintain their business continuity during the covid-19 pandemic, and the tax fiscal stimulus policy could help business continuity during the covid-19 pandemic. This study analyzes how the condition of business continuity with the role of taxation fiscal stimulus policies in various countries during the covid-19 pandemic. The previous research only analyzed conditions in one country. This study can be an additional literature for the further study, and the government regarding business continuity during the covid-19 pandemic with the role of taxation fiscal stimulus policies.
