Dampak Pandemi Covid-19 terhadap Pajak Daerah: Studi Kasus Pemkab Gunungkidul

Abstract

This study aims to determine whether there are differences in the effectiveness of local tax realization between before the Covid-19 Pandemic and during the Covid-19 Pandemic.The population in this study is reports of local tax revenues, and the realization of existing local taxes throughout Gunungkidul Regency from March 2018 to March 2021. The determination of these variables as a sample of 36 is based on the existing population. In this study, the researcher only acted as an observer and was not directly involved in collecting the Gunungkidul Regency Regional Tax.The results of the different test using the "paired sample t" method show that the significant level of the results of hypothesis testing is 0.501. This significant value is greater than the α level to test the hypothesis of 0.05 (α = 0.05) or 0.501 > 0.05. So it can be concluded that there is no difference between the effectiveness of regional taxes before and the effectiveness of regional taxes during the Covid-19 pandemic. Because in March 2020 the PSBB had not yet begun.

Keyword: Local tax, Covid-19 Pandemic