Compliance Rate of Indonesian Taxpayers during the COVID-19 Pandemic

Authors

  • Andi Auliya Ramadhany, Debbi Chyntia Ovami, Iskandar Muda

Keywords:

Taxpayer compliance, taxes during a pandemic

Abstract

This study aims to know about the compliance rate of Indonesian taxpayers during the COVID-19 Pandemic. This research is based on planned behavior theory. This research uses qualitative methods with literature studies. The results obtained from this study are that the level of compliance of Indonesian taxpayers during the pandemic is declining, the provision of tax incentives is considered effective but not optimal because this policy is underutilized by taxpayers. The government should review the effectiveness of the self-assessment system. The Indonesian government should think of a surefire strategy to improve taxpayer compliance.

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Published

2022-08-02