KESADARAN DAN KEPUTUSAN WAJIB PAJAK SEBELUM DAN SESUDAH MASA PANDEMI COVID-19
Keywords:
Incentives,, Awareness, Productivity, covid-19Abstract
This study aims to find out about Taxpayer Awareness and Decisions Before and After the Covid-19
Pandemic Period. The COVID-19 outbreak is a national disaster that affects national economic
stability and community productivity. So that the Government provides tax incentives and relaxation
to all taxpayers in Indonesia. This research is aimed at knowing the awareness and decisions of
taxpayers (community) before and after the COVID-19 pandemic. Because economic growth is
strongly influenced by interest rates and production factors in the form of investment and the
availability of quality human resources. This research is a research with a new issue and reviewed to
all taxpayers. The results of the study say that awareness and decisions are important for taxpayers or
the public in overcoming tax payments during the COVID-19 pandemic.
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