Evalution of Individual Tax Receipts During The Covid-19 Pandemic at the Manado Pratama Tax Service Office

Abstract

Tax revenue is the main source to increase state revenue. Therefore, to increase tax revenue, one of the efforts made by the government is that taxpayers are entrusted with calculating, depositing and reporting their payable taxes. Impact on sources of funds and spending. This happened due to the impact of the COVID-19 pandemic. The various new policies that have been established by the government to combat the ongoing COVID-19 pandemic are of course closely related to revenue from the tax sector and state spending to fund COVID-19 prevention. This study aims to determine individual tax revenue during the COVID-19 pandemic at Manado Pratama Tax Service Office. The method used in this research is a descriptive qualitative research method. Sources of data used are primary data and secondary data. The results of the study show that individual tax revenues have decreased significantly in 2020 during the COVID-19 pandemic compared to the years before the COVID-19 pandemic.