The role of tax in Covid‐19 response in Indonesia

The principles of flexibility, solidarity, and transparency

Dados Bibliográficos

ID7666758
AutoresDenita Utami (0000-0003-1073-9899, Columbia University, autor correspondente), Wirawan B Ilyas (Atma Jaya Catholic University of Indonesia)
Ano2021
Volume13
Fascículo2
Páginas280-283
Data de publicação2021-04-01
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoAsian Politics & Policy (JOURNAL)
Identificadores do periódicoISSN: 1943-0787 • E-ISSN: 1943-0779
EditoraWiley (PUBLISHER • GB)
DOI10.1111/aspp.12573
OpenAlexW3151970723
IdiomaEN
Citações recebidas4
Referências citadas4

As of October 16, Indonesia currently has the highest fatalities of COVID‐19 in Southeast Asia. Indonesia’s gross domestic product (GDP) is now expected to shrink by 1.5 percent this year. This is largely due to reduced consumption and investment as the results of containment measures that disrupted the activity and mobility of major industries. As taxes account for a significant portion of government revenue in Indonesia, the role of tax is substantial as the primary source of state budget funding for financing the economic response to COVID‐19. This article argues for flexibility, solidarity, and transparency as the principles of tax in the economic policy response of COVID‐19 in Indonesia. Understanding the extent of flexibility, solidarity, and transparency is crucial to adjust state spending and tax policies, and tax compliance is imperative to ensure a viable source of funding to respond to the pandemic

Business · Development economics · Economic policy · Economics · Flexibility (engineering · Political science · Public economics · Revenue · Solidarity · Tax policy · Tax reform · Tax revenue · Transparency (behavior · COVID-19 Pandemic Impacts · Law · Taxation and Compliance Studies · Finance