{'fraction_non_alphanumeric': 0.01968503937007874, 'fraction_numerical': 0.005905511811023622, 'mean_word_length': 5.436708860759493, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
Tax Incentives in Indonesia during the COVID-19 Pandemic

Tax incentives for taxpayers in Indonesia when the COVID-19 pandemic outbreak, which are expected to have a positive impact on the business world and prevent Indonesia from being in a recession, are interesting to research. The problem formulated in this research was how effective are the new tax incentives for taxpayers in Indonesia, either personal taxpayers or company taxpayers except permanent establishment, in the COVID-19 pandemic era. This paper used a qualitative method approach with literature study as the research methodology. The data were collected from various pieces of literature in the forms of documents, journals, statutory regulations, official news, and government publication data relevant to the research. The data analysis was done by collecting data, reducing data, presenting data, and drawing conclusions. The results indicated that tax incentives in Indonesia are effective in managing financial problems during the pandemic.