SALES TAX INCENTIVES ON LUXURY GOODS BORNE BY THE GOVERNMENT FOR MOTORIZED VEHICLES DURING THE COVID-19 PANDEMIC

Abstract

A tax incentive is a special tax provision that is different from the general provisions. The COVID-19 virus pandemic in 2020 had a significant impact on the Indonesian economy. The impact occurred in almost all sectors, one of which was the taxation sector. As a result of this impact, many policies were made by the government to deal with the impacts that occurred during the COVID-19 virus pandemic. One of the government's policies in responding to the impact of the COVID-19 virus pandemic is the tax incentive policy on the Motor Vehicle Tax. This study aims to determine the effect of Motor Vehicle Tax Incentives during the COVID-19 virus pandemic on the compliance of Motor Vehicle Taxpayers. This study uses a normative juridical approach, namely an approach to the problem by reviewing and reviewing the applicable laws and regulations. The results showed that the Motor Vehicle Tax incentive during the COVID-19 virus pandemic had a significant effect on taxpayer compliance in paying Motor Vehicle Tax.

Keywords

• tax incentives
• motor vehicles
• government
• taxpayers
• covid-19