Tanggung Jawab Tertundanya Pembayaran Pajak Para Pelaku Usaha Tempat Hiburan Malam Dimasa Pandemic Covid-19

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Published: Aug 31, 2021
DOI: https://doi.org/10.21067/jph.v6i1.5660
Keywords:
tax, liability, tax delay

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Indra Hidayat
Universitas Singaperbangsa Karawang
Devi Siti Hamzah Marpaung
Universitas Singaperbangsa Karawang

Abstract

The outbreak of covid-19 causes a variety of problems in the community, where this outbreak also has a bad impact on the economic sector both central and regional where this affects the payment of taxes for taxpayers in Indonesia. Because of the many sectors affected by this outbreak that affect the sources of income of businesses are no exception for businesses nightlife venues, because of this outbreak and the enforcement of restrictions on hours and also the policy of psbb the night entertainment businesses get a pretty bad impact where they have to pay the salaries of their employees they are also harmed because they have to accept that their turnover decreased during the outbreak this hit Indonesia so that because the application of taxes from the huburan is quite high, so they will be quite burdened with the dependents they have by having to pay taxes. Thus things such as delayed payment of taxes are inevitable. With the explanation of these things, this study will explain how responsibility for businesses as a result of the delayed payment of entertainment tax.

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How to Cite
Hidayat, I., & Marpaung, D. S. H. (2021). Tanggung Jawab Tertundanya Pembayaran Pajak Para Pelaku Usaha Tempat Hiburan Malam Dimasa Pandemic Covid-19. Jurnal Panorama Hukum, 6(1), 11–23. https://doi.org/10.21067/jph.v6i1.5660
Issue
Vol. 6 No. 1 (2021): Juni
Section
Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

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