Kebijakan Pajak Dan Keuangan Publik Di Negara-Negara Muslim Selama Pandemi Covid-19: Perbandingan Uni Emirat Arab Dan Qatar
Udiyo Basuki, Slamet Haryono
Abstract
The Coronavirus (Covid-19) pandemic, which was caused by the SARS-CoV-2 virus since the beginning of 2020, has spread throughout the world. Due to the spread of this virus, the world is experiencing a health emergency, considering the large number of deaths caused by infected victims. The World Health Organization, WHO declared Covid-19 a pandemic on March 11, 2020. All affected countries immediately adopted policies to contain the spread of the virus, including the United Arab Emirates and Qatar, which are countries with the most open economic policies in the world. Various policies, especially policies in the field of taxation and public finance were taken by the Governments of the United Arab Emirates and Qatar to overcome the impact of the pandemic. The whole world that has a tax regime is engaged in a virus mitigation strategy.
The research, which uses a combination of field research and library research, is analytically descriptive in nature, namely describing and analyzing the responses of the governments of the United Arab Emirates and Qatar regarding tax policy and the use of tax proceeds during the Covid-19 pandemic.
The results of the research show that to deal with the consequences of the Covid-19 pandemic which has an impact on almost all sectors of life, the governments of the United Arab Emirates and Qatar have both taken strategic steps, including in tax policy. They issue various regulations related to taxation in terms of collecting tax funds and using tax funds through the state budget.
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Keywords
Tax policy, Covid-19 Pandemic, United Arab Emirates, Qatar
References
Ali, Zainudin, Metode Penelitian Hukum, Jakarta: Sinar Grafika, 2010.
Barlow, Pepita, May CI van Schalkwyk, Martin McKee, Ron Labonté, David Stuckler, “Covid-19 and the Collapse of Global Trade: Building an Effective Public Health Responseâ€, Viewpoint| Volume 5, Issue 2, e102-e107, February 01, 2021, DOI: https://doi.org/10.1016/S2542-5196(20)30291-6.
Basuki, Udiyo, “Merunut Konstitusionalisme Hak atas Pelayanan Kesehatan sebagai Hak Asasi Manusiaâ€, dalam Jurnal Caraka Justitia Vol. 1, No. 1, Mei 2020.
Basuki, Udiyo, Slamet Haryono dan Kamal Fahmi Kurnia, “Covid-19: Dampak dan Tantangan Regulasi, Tata Kelola dan Akuntabilitas Anggaran Perbandingan Indonesia dan Jepangâ€, dalam Jurnal Justicia Sains Vol. 06, No. 01, September 2021.
Battaglini, Marco, and Stephen Coate, A Dynamic Theory of Public Spending, Taxation and Debt, 2007, https://www.kellogg.northwestern.edu › papers, p.1.
Christians, Allison, Introduction to Tax Policy Theory, https://ssrn.com/abstract=3186791, p.12.
Christians, Allison, Introduction to Tax Policy Theory, https://ssrn.com/abstract=3186791, 2018, p.5.
Dewanto, Wahyu, Dengan Pajak Kita Membangun, Jakarta: Empat Sekawan Sejahtera, 1994.
Efendi, Jonaedi dan Johny Ibrahim, Metode Penelitian Hukum: Normatif dan Empiris, Jakarta: Prenada Media Group, 2018.
Eugenio, Anessi-Pessina; Barbera, Carmela; Langella, Cecilia; Manes-Rossi, Francesca; Sancino, Alessandro; Sicilia, Maria Francesca and Steccolini, Ileana (2020). “Reconsidering Public Budgeting after the Covid-19 Outbreak: Key Lessons and Future Challengesâ€. Journal of Public Budgeting, Accounting & Financial Management, 32(5) pp. 957–965. DOI: https://doi.org/10.1108/JPBAFM-07-2020-0115.
Gondwe, Grace, Assessing the Impact of Covid-19 on Africa’s Economic Development, UNCTAD/ALDC/MISC/2020/3.
Haberler, Gotteried and Everett E. Hagen, Taxes, Government Expenditures, and National Income, 1946, H.3, http://www.nber.org/books/unkn46-2.
Hargrove, Joe, Covid-19: Insights on Tax Impacts Tackling Tax Today, https://tax.kpmg.us/insights/covid19-tax-impacts.html.
Ilyas, Wirawan B. dan Richard Burton, Hukum Pajak: Teori, Analisis dan Perkembangannya, Jakarta: Salemba Empat, 2013.
Jaelani, Abdul Qodir dan Udiyo Basuki, “Tax Amnesty dan Implikasinya terhadap Reformasi Perpajakan di Indonesiaâ€, dalam Jurnal Supremasi Hukum Vol. 5, No. 2, Desember 2016.
Kerrie, Sadiq, & Krever, Richard (2021) “Does Tax Policy Fit in the Portfolio of Covid-19 Responses?†Pacific Accounting Review, 33(2), pp. 212-220. DOI: 10.1108/PAR-08-2020-0119.
Mankiw, N. Gregory, Matthew Weinzierl, and Danny Yagan, “Optimal Taxation in Theory and Practiceâ€, Journal of Economic Perspectives, Vol. 23, No. 4, Fall 2009.
Argherita, A, M Heikki A, “Business Continuity in the Covid-19 Emergency: A Framework of Actions Undertaken by World-Leading Companiesâ€, Business Horizons Volume 64, Issue 5, September–October 2021, pages 683-695, https://doi.org/10.1016/j.bushor.2021.02.020.
McKibbin, Warwick, and Roshen Fernando, The Global Macroeconomic Impacts of Covid-19: Seven Scenarios, Australian National University and Centre of Excellence in Population Ageing Research (CEPAR), 2 March 2020.
OECD Policy Responses to Coronavirus (Covid-19), Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience, 19 May 2020.
Premchand, A., Government Budgeting And Expenditure Controls: Theory and Practice, International Monetary Fund, 1994, DOI: https://doi.org/10.5089/9780939934256.071 p.3.
Premchand, A., Government Budgeting and Expenditure Controls: Theory and Practice, International Monetary Fund, 1994, DOI: https://doi.org/10.5089/9780939934256.071 p.12.
Pudyatmoko, Y. Sri, Pengantar Hukum Pajak, Yogyakarta: Andi, 2009.
Setiono, Pemahaman terhadap Metodologi Penelitian Hukum, Surakarta: Pascasarjana Ilmu Hukum UNS, 2010.
Soekanto, Soerjono dan Sri Mamuji, Penelitian Hukum Normatif: Suatu Tinjauan Singkat, Jakarta: Raja Grafindo Perkasa, 2011.
Soemitro, Rochmat, Pengantar Singkat Hukum Pajak, Bandung: Eresco, 1992.
Sunggono, Bambang, Metodologi Penelitian Hukum, Jakarta: Rajawali Pers, 2003.
Tibulca, Ioana-Laura (2021): The Impact of the Covid-19 Pandemic on Tax Revenues in The EU, Economic Research-Ekonomska Istraživanja, https://www.tandfonline.com/action/journalInformation?journalCode=rero20Economic Research-Ekonomska Istraživanja, DOI:10.1080/1331677X.2021.1954967.
United Nations, Policy Brief: The Impact of Covid-19 on the Arab Region An Opportunity to Build Back Better, July 2020.
DOI: https://doi.org/10.24967/jcs.v8i1.2387
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Udiyo Basuki, Slamet HaryonoAbstract
The Coronavirus (Covid-19) pandemic, which was caused by the SARS-CoV-2 virus since the beginning of 2020, has spread throughout the world. Due to the spread of this virus, the world is experiencing a health emergency, considering the large number of deaths caused by infected victims. The World Health Organization, WHO declared Covid-19 a pandemic on March 11, 2020. All affected countries immediately adopted policies to contain the spread of the virus, including the United Arab Emirates and Qatar, which are countries with the most open economic policies in the world. Various policies, especially policies in the field of taxation and public finance were taken by the Governments of the United Arab Emirates and Qatar to overcome the impact of the pandemic. The whole world that has a tax regime is engaged in a virus mitigation strategy.
The research, which uses a combination of field research and library research, is analytically descriptive in nature, namely describing and analyzing the responses of the governments of the United Arab Emirates and Qatar regarding tax policy and the use of tax proceeds during the Covid-19 pandemic.
The results of the research show that to deal with the consequences of the Covid-19 pandemic which has an impact on almost all sectors of life, the governments of the United Arab Emirates and Qatar have both taken strategic steps, including in tax policy. They issue various regulations related to taxation in terms of collecting tax funds and using tax funds through the state budget.
Â
Keywords
References
Ali, Zainudin, Metode Penelitian Hukum, Jakarta: Sinar Grafika, 2010.
Barlow, Pepita, May CI van Schalkwyk, Martin McKee, Ron Labonté, David Stuckler, “Covid-19 and the Collapse of Global Trade: Building an Effective Public Health Responseâ€, Viewpoint| Volume 5, Issue 2, e102-e107, February 01, 2021, DOI: https://doi.org/10.1016/S2542-5196(20)30291-6.
Basuki, Udiyo, “Merunut Konstitusionalisme Hak atas Pelayanan Kesehatan sebagai Hak Asasi Manusiaâ€, dalam Jurnal Caraka Justitia Vol. 1, No. 1, Mei 2020.
Basuki, Udiyo, Slamet Haryono dan Kamal Fahmi Kurnia, “Covid-19: Dampak dan Tantangan Regulasi, Tata Kelola dan Akuntabilitas Anggaran Perbandingan Indonesia dan Jepangâ€, dalam Jurnal Justicia Sains Vol. 06, No. 01, September 2021.
Battaglini, Marco, and Stephen Coate, A Dynamic Theory of Public Spending, Taxation and Debt, 2007, https://www.kellogg.northwestern.edu › papers, p.1.
Christians, Allison, Introduction to Tax Policy Theory, https://ssrn.com/abstract=3186791, p.12.
Christians, Allison, Introduction to Tax Policy Theory, https://ssrn.com/abstract=3186791, 2018, p.5.
Dewanto, Wahyu, Dengan Pajak Kita Membangun, Jakarta: Empat Sekawan Sejahtera, 1994.
Efendi, Jonaedi dan Johny Ibrahim, Metode Penelitian Hukum: Normatif dan Empiris, Jakarta: Prenada Media Group, 2018.
Eugenio, Anessi-Pessina; Barbera, Carmela; Langella, Cecilia; Manes-Rossi, Francesca; Sancino, Alessandro; Sicilia, Maria Francesca and Steccolini, Ileana (2020). “Reconsidering Public Budgeting after the Covid-19 Outbreak: Key Lessons and Future Challengesâ€. Journal of Public Budgeting, Accounting & Financial Management, 32(5) pp. 957–965. DOI: https://doi.org/10.1108/JPBAFM-07-2020-0115.
Gondwe, Grace, Assessing the Impact of Covid-19 on Africa’s Economic Development, UNCTAD/ALDC/MISC/2020/3.
Haberler, Gotteried and Everett E. Hagen, Taxes, Government Expenditures, and National Income, 1946, H.3, http://www.nber.org/books/unkn46-2.
Hargrove, Joe, Covid-19: Insights on Tax Impacts Tackling Tax Today, https://tax.kpmg.us/insights/covid19-tax-impacts.html.
Ilyas, Wirawan B. dan Richard Burton, Hukum Pajak: Teori, Analisis dan Perkembangannya, Jakarta: Salemba Empat, 2013.
Jaelani, Abdul Qodir dan Udiyo Basuki, “Tax Amnesty dan Implikasinya terhadap Reformasi Perpajakan di Indonesiaâ€, dalam Jurnal Supremasi Hukum Vol. 5, No. 2, Desember 2016.
Kerrie, Sadiq, & Krever, Richard (2021) “Does Tax Policy Fit in the Portfolio of Covid-19 Responses?†Pacific Accounting Review, 33(2), pp. 212-220. DOI: 10.1108/PAR-08-2020-0119.
Mankiw, N. Gregory, Matthew Weinzierl, and Danny Yagan, “Optimal Taxation in Theory and Practiceâ€, Journal of Economic Perspectives, Vol. 23, No. 4, Fall 2009.
Argherita, A, M Heikki A, “Business Continuity in the Covid-19 Emergency: A Framework of Actions Undertaken by World-Leading Companiesâ€, Business Horizons Volume 64, Issue 5, September–October 2021, pages 683-695, https://doi.org/10.1016/j.bushor.2021.02.020.
McKibbin, Warwick, and Roshen Fernando, The Global Macroeconomic Impacts of Covid-19: Seven Scenarios, Australian National University and Centre of Excellence in Population Ageing Research (CEPAR), 2 March 2020.
OECD Policy Responses to Coronavirus (Covid-19), Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience, 19 May 2020.
Premchand, A., Government Budgeting And Expenditure Controls: Theory and Practice, International Monetary Fund, 1994, DOI: https://doi.org/10.5089/9780939934256.071 p.3.
Premchand, A., Government Budgeting and Expenditure Controls: Theory and Practice, International Monetary Fund, 1994, DOI: https://doi.org/10.5089/9780939934256.071 p.12.
Pudyatmoko, Y. Sri, Pengantar Hukum Pajak, Yogyakarta: Andi, 2009.
Setiono, Pemahaman terhadap Metodologi Penelitian Hukum, Surakarta: Pascasarjana Ilmu Hukum UNS, 2010.
Soekanto, Soerjono dan Sri Mamuji, Penelitian Hukum Normatif: Suatu Tinjauan Singkat, Jakarta: Raja Grafindo Perkasa, 2011.
Soemitro, Rochmat, Pengantar Singkat Hukum Pajak, Bandung: Eresco, 1992.
Sunggono, Bambang, Metodologi Penelitian Hukum, Jakarta: Rajawali Pers, 2003.
Tibulca, Ioana-Laura (2021): The Impact of the Covid-19 Pandemic on Tax Revenues in The EU, Economic Research-Ekonomska Istraživanja, https://www.tandfonline.com/action/journalInformation?journalCode=rero20Economic Research-Ekonomska Istraživanja, DOI:10.1080/1331677X.2021.1954967.
United Nations, Policy Brief: The Impact of Covid-19 on the Arab Region An Opportunity to Build Back Better, July 2020.
    
    
    
    
Justicia Sains : Jurnal Ilmu Hukum is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.