tidak ada satupun pihak yang mengetahui 

seberapa lama pandemi ini

akan berlangsung dan juga seberapa dalam dampak yang ditimbulkannya
bagi aspek sosial-ekonomi-kesehatan masyarakat. Kedua pertanyaan
tersebut jelas akan menentukan prospek ekonomi tahun ini dan tahun yang
akan datang.
Durasi dan kedalaman dampak pandemi Covid-19 ini juga akan
menentukan jenis dan besaran instrumen fiskal pemerintah di banyak
negara. 

The COVID-19 crisis has caused a significant deterioration in public finances, which
calls for a rethink of tax and spending policies once the recovery is well underway.
In addition to the impacts of the pandemic on public finances, countries were already
facing many long-term structural challenges.
While the pandemic may have temporarily shifted the focus away from many of these long-
standing challenges, the COVID-19 crisis has also exposed a number of pre-existing
structural weaknesses, such as rising inequalities, inadequate social safety nets, and
unequal access to health care and digital infrastructure.
The crisis and a desire to “build back better” presents countries with an opportunity
to rethink their approach to public finances, with the aim of achieving inclusive and
sustainable economic growth.
Tax policy also needs to reflect ongoing challenges and progress in international co-
operation on taxation. Broadening tax bases and improving compliance might be a way to
increase tax collection and reduce the negative fiscal and social consequences of tax
avoidance. For example, capital taxation may gain greater importance in future tax systems
as the potential for more effective taxation of capital incomes has been enhanced by the
implementation of the automatic exchange of taxpayer information (AEOI).

https://www.oecd.org/coronavirus/policy-responses/tax-and-fiscal-policies-after-the-covid-19-crisis-
5a8f24c3/

The COVID-19 crisis has caused a significant deterioration in public finances, which
calls for a rethink of tax and spending policies once the recovery is well underway.
The unprecedented fiscal response to the COVID-19 crisis has been necessary and has
prevented larger declines in employment, income and output, paving the way for a
sustainable recovery. However, government debt in relation to GDP has reached the highest
levels seen over the past several decades, which means that once the recovery is well
advanced, policymakers will have to grapple with the challenge of ensuring public debt
sustainability over a medium to long-term horizon.

In rethinking their approach to public finances, countries will need to adapt their tax
policies to address the structural trends and challenges they face. Over the last
decade, tax policy reform discussions have moved away from a relatively narrow focus on
the link between taxation and economic growth (Arnold et al., 2011[49]; Lee and Gordon,
2005[50]) towards tax reform that puts equity and economic growth on an equal footing.
Increasingly, tax policy reform recommendations for inclusive growth have recognised that
equity and growth can go hand in hand (Brys et al., 2016[51]). Tax policy is not static and
needs to evolve in light of structural challenges and changing policy priorities so that it can
continue to play a role in stimulating inclusive and sustainable growth. Moreover, the
financial and economic crisis of 2008 and the COVID-19 crisis have highlighted the central
role governments have in absorbing shocks, providing relief and promoting recovery. This
role requires significant financial resources, the majority of which policymakers will be
looking to tax systems to provide. As a result, there is a need for countries and policymakers
to re-evaluate their tax systems and their previous tax policy advice to ensure that they take
into account the changing economic and social landscape.

Kepala Badan Kebijakan Fiskal, Febrio Kacaribu menyebutkan kenaikan PPN

11% pada 2022 merupakan bagian dari reformasi pajak yang diperlukan
mendorong perbaikan fiskal di tengah krisis pandemi covid-19
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/1202/663

https://mucglobal.com/id/news/2096/dampak-covid-19-terhadap-perpajakan-internasional

https://newssetup.kontan.co.id/news/begini-kebijakan-perpajakan-tahun-2021-selama-pandemi-
covid-19-masih-belum-mereda

pajak menyebabkan perubahan dalam apbn dan perencanaan pajak yang sudah ditetapkan semula,
bahkan skrg masih bergulat tentang bagaimana pajak sebaiknya. Karena itu pemerintah
membutuhkan banyak strategi baru untuk mempertahankan target perpajakan. Banyak insentif,
kenaikan ppn

https://indonesiabaik.id/infografis/berlaku-hari-ini-tarif-ppn-naik#:~:text=Adapun%20kenaikan
%20tarif%20PPN%20saat,meningkat%20dalam%20menyediakan%20bantalan%20sosial.

https://www.studocu.com/id/document/kalbis-institute/economic/soal-latihan-transfer-pricing-
soal-1/10628948

https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakar-penerimaan-pajak-di-tahun-
pandemi/

The pandemic impacts on the tax planning

The pandemic change a lot of things

Pemerintah terus berusaha melakukan upaya terbaik dalam mengoptimalkan penerimaan negara.
Namun, apabila perkiraan realisasi penerimaan negara tidak sesuai target, mengacu pada Pasal 28 UU
Nomor 9 Tahun 2020 tentang APBN Tahun Anggaran 2021, Pemerintah dapat melakukan
penggunaan dana Sisa Anggaran Lebih (SAL), penarikan pinjaman tunai, penambahan penerbitan
Surat Berharga Negara (SBN), pemanfaatan saldo kas Badan Layanan Umum (BLU) dan/atau
penyesuaian belanja negara.

kebijakan pajak yang berpotensi menambah beban masyarakat dan dunia usaha harus
dipertimbangkan dengan lebih cermat termasuk analisis cost dan benefit-nya. Upaya keras otoritas
pajak dalam mengoptimalkan penerimaan pajak patut diapresiasi. Namun mempertimbangkan kondisi
saat ini, upaya intensifikasi sebaiknya lebih didahulukan daripada ekstensifikasi.

Kenaikan PPN ini dilakukan pemerintah untuk mengerek penerimaan pajak

yang sebelumnya tertekan akibat pandemi Covid-19. Dengan kenaikan PPN
ini, maka mulai tahun depan beban masyarakat saat pembelian berbagai jenis
kebutuhan akan makin mahal. Begitu juga makan di restoran yang makin
mahal.

Kebijakan cukai tersebut tentunya dapat mendorong kenaikan harga. Bahkan

dimungkinkan menyasar minuman kekinian seperti milk tea dengan topping
boba, thai tea, kopi dan lainnya, di mana masuk dalam kategori berpemanis
dan juga menggunakan wadah plastik.

Bea cukai naik

Pemerintah mereformasi beberapa aturan perpajakan di tahun depan. Mulai

dari kenaikan tarif Pajak Pertambahan Nilai (PPN) hingga pengenaan cukai
baru.

Pandemi covid-19 mengubah banyak hal. Seperti yang kita ketahui, pajak
merupakan salah satu penerimaan utama negara. Pandemi covid 19 akan
memungkinkan terjadi perubahan dalam target pajak yang telah ditetapkan
pemerintah karena arus covid yang tinggi dapat menyebabkan tidak
terealisasinya target pajak pemerintah atau mungkin malah mengalami
penurunan. Karena itu, pemerintah harus merencanakan ulang rencana
perpajakan mereka dan akan berimbas terhadap kenaikan PPn dan bea cukai
sehingga mungkin akan menambah beban masyarakat, tapi di luar itu,
pemerintah juga memberlakukan insentif pajak untuk membantu meringankan
beban masyarakat.
Karena datangnya yang secara tidak terduga, pemerintah harus memikirkan
ulang dan mereformasi aturan-aturan perpajakan. Tinggginya tingkat covid 19
menyebabkan terjadinya inflasi.
Pandemi covid 19 sangat memungkinkan perubahan dalam target pajak yang
tadinya sudah ditetapkan pemerintah. Pandemi dapat menyebabkan tidak
terealisasinya target pajak bahkan terdapat kemungkinan penerimaan pajak
akan menurun. Karena itu pemerintah harus berusaha untuk memitigasi hal
tersebut dan berimbas kepada reformasi ulang beberapa aturan perpajakan
untuk mencegah penurunan penerimaan pajak. Imbas dari hal-hal tersebut
akan menyebabkan kenaikan PPN dan bea cukai sehingga akan menambah
beban masyarakat

APBN = state budget

Governments face extremely difficult choices in how to rebalance tax

systems and put them on a more sustainable and equitable footing. Much
of the work of addressing budget deficits following the financial crisis was
accomplished through spending cuts. This time, the scope for cuts is more
limited. Instead, tax reform must take centre stage. 
The pressures on governments to protect their revenue base may force
them to delay tough choices over tax reforms that, although desirable in the
longer term, could reduce revenues in the shorter term. Eventually,
however, they will need to find a balance between the sustainability, equity
and certainty of their tax systems. Though many of the issues can be
tackled at a national level, some, such as the taxation of digital activity,
have an international component, and as we’ve argued before, resolving
these will require a degree of compromise and collaboration. 

FIX
The reduced levels of business activity and low wages had already eroded the tax base. Due to
COVID-19, the crisis has only worsen the problems in many countries’ tax systems. The governments
will have to provide ad hoc support for the publics’ economies. Not only that, the governments have
to rebalance the tax systems and put put them on a more sustainable and equitable footing, and to
protect the revenue base, the governments may have to delay the hard choices over tax reforms
that could reduce revenue in the short term.

The governments have to come up with a new strategy of tax policy so that the tax system can
deliver a balance of equity, growth, and sustainability.
Pajak dikatakan sebagai salah satu penyelamat negara di tengah pandemic covid 19 ini. Seperti yang
kita ketahui, covid 19 menyebabkan The reduced levels of business activity and low wages had
already eroded the tax base.

Seperti yang diketahui, bahwa pandemic covid 19 menyebabkan banyak perubahan. Menurunnya
tingkat aktivitas bisnis dan rendahnya upah telah mengikis basis pajak. Covid 19 juga memperburuk
masalah pada sistem perpajakan banyak negara. Akibat pandemic, pemerintah harus memberikan
dukungan ad hoc untuk membantu perekonomian masyarakat. Pemerintah juga harus
menyeimbangkan Kembali sistem perpajakan dengan sistem yang lebih berkelanjutan dan adil. Di
sisi lainnya, Pajak dikatakan sebagai salah satu penyelamat negara di tengah pandemic covid 19 ini
karena peran pajak sebagai instrumen fiskal dapat menyokong ekonomi dalam negeri. Caranya bisa
melalui instrumen insentif pajak antara lain pembebasan pajak, penurunan tarif pajak, percepatan
penyusutan atau amortisasi, perpanjangan waktu kompensasi kerugian, dan lain sebagainya.

Covid 19 dikatakan berperan sangat penting untuk mempertahankan akses universal ke barang dan
jasa. Kerentanan terhadap covid 19 dan dampak ekonominya berbeda antar tiap kelompok sosial
dan pajak disini berperan penting dalam mengimbangi ketidakseimbangan tersebut.

The reduced levels of business activity and low wages had already eroded the tax base.

Di sisi lain, Indonesia masih terus mengalami tantangan dalam hal perpajakan antara lain berupa
rendahnya tax ratio dan kesulitan menggali potensi perpajakan. Untuk itu, perlu dilakukan reformasi
di bidang perpajakan secara menyeluruh salah satunya melalui perluasan pengenaan cukai bagi
produk-produk tertentu (contoh: minuman manis dalam kemasan) dan pemberian insentif
perpajakan bagi produk-produk ramah lingkungan.

I believe that I am qualified to work with you because I am confident that the academic background,
skills,and qualification I posses are a great match for the requirements for this position. I also have a
well developed skills in Microsoft Word, Excel, and PowerPoint that can be very useful in carrying
out the duties. I also posses other skills that suitable for the job, such as, teamwork,
communication, critical thinking and time management which I gained from my previous
organization and internship. I am also a very dedicated person and I am very committed to learning
new skills to achieve the goals. And above all, I also adhere to the work ethic and can work
effectively well in a team to achieve the organization’s goal. I am confident that I can bring a positive
impact to your organization.

Hello, my name is… I am currently an undergraduate student at Atma Jaya Catholic University of
Indonesia Majoring in Accounting. Today I am appling for the position of Junior Transfer Pricing. I
believe that I am qualified to work with you because I am confident that the academic background,
skills,

and qualification I posses are a great match for the requirements for this position
As we all know , the COVID-19 pandemic has caused many changes. Many businesses are
experiencing setbacks. The weakening business activity have affect the tax base. Covid 19 will
worsen the problems in the tax systems of many countries. Due to the pandemic, the government
must provide ad hoc support to help the public's economy. The government must also rebalance the
tax system with a more sustainable and fair system. On the other hand, taxes are said to be one of
the country's saviors in the midst of the COVID-19 pandemic because the role of taxes as a fiscal
instrument can support the domestic economy. This can be done through tax incentive instruments,
including tax exemptions, reducing tax rates, accelerating depreciation or amortization, extending
the time for compensation for losses, and so on.

Hello, my name is… I am currently an undergraduate student at Atma Jaya Catholic University of
Indonesia Majoring in Accounting. I am a hardworking, passionate, and detailed oriented person.
Today I am appling for the position of Junior Transfer Pricing. I believe that I am suited for this
position. As a student, I know that I’m still lacking in terms of experience. However, I believe that I
have all the knowledge and skills, such as teamwork, analytical thinking, and problem solving which
match with the requirements and can be useful in carrying out the duties. I’m confident that I can
bring a positive impact to your organization.

because I have the both the knowledge and skills that can be useful in carrying out the duties and
jobdesc.

work with you because I am confident that my academic background and skills, such as teamwork,
analytical thinking, and problem solving are a great match for the requirements for this position

As we all know , the COVID-19 pandemic has caused many changes. Many businesses are
experiencing setbacks. I think the weakening business activity eventually affect the tax base and
Covid 19 will also worsen the problems in the tax systems. Due to the pandemic, its is very possible
that the country's tax revenue will decrease so the government must come up with a new strategy
to rebalance the tax system with a more sustainable and fair system to mitigate the possibility of the
decreasing tax revenue. On the other hand, taxes are said to be one of the country's saviors in the
midst of the COVID-19 pandemic because the role of taxes as a fiscal instrument can support the
domestic economy, which can be done through tax incentive instruments to suppress the negative
impact of covid 19.

So based on that, the most change that will happen resolves around the original state budget,
especially the tax target. Because the pandemic will makes it difficult to reach the original tax target,
so it is also very possible that there will be increase in a few tax pays, such as for example increase in
the value added tax to again mitigate the decreasing tax revenue.
Hello, my name is… I am currently an undergraduate student at Atma Jaya Catholic University of
Indonesia Majoring in Accounting. I am a hardworking, passionate, and detailed oriented person.
Today I am appling for the position of Junior Transfer Pricing Consultant. I believe that I am suited
for this position. As a student, I know that I’m still lacking in terms of experience. However, I believe
that I have all the knowledge and skills, such as teamwork, analytical thinking, and problem solving
that match with the requirements and can be useful in carrying out the duties. I’m confident that I
can bring a positive impact to your organization.

So now, lets talk about how the covid 19 affects the world of taxation

As we all know , the COVID-19 pandemic has caused many changes. Many businesses are
experiencing setbacks and they’re getting weaker every day. I think the weakening business activity
will affect the tax base and Covid 19 will also worsen the problems in the tax systems. Due to the
pandemic, I also think that its is very possible that the country's tax revenue will decrease so the
government will have to come up with a new strategy to rebalance the tax system with a more
sustainable and fair system to mitigate the possibility of the decreasing tax revenue. On the other
hand, taxes are said to be one of the country's saviors in the midst of the COVID-19 pandemic
because the role of taxes as a fiscal instrument can support the domestic economy, which can be
done through tax incentive instruments to suppress the negative effect of covid 19.

So based on that, the most change that will happen resolves around the original state budget,
especially the tax target. Because the pandemic will makes it difficult to reach the original tax target,
so it is also very possible that there will be increase in a few tax pays, such as for example increase in
the value added tax to again mitigate the decreasing tax revenue.

In my university, I am quite active in organizations. Through my experience as a committee in my

organization I learn and develop many skills. I learned about teamwork, communication, and critical
thinking. In my third year of university, I applied for the Information and Promotion Team of Atma
Jaya, there I learned how to managed my time between my studies and working shift. I also learned
how to handle people, in this term the guests who wants to know more about the university. During
my third year, I also applied for an internship. I develop a learning of time management, how to
balanced my study and works. During my internship I also learned more about how a company
works. I have to adapt myself in those differen situations with different client. From all the
experience I have, I can say that I have developed a lot of skills, such as adaptable in different
situations, works well under pressure, time management, teamwork, and creative thinking.