Comparative Study of Tax Policy Related to COVID - 19 in ASEAN Countries

The  main  problem  in  this  research  is that  the  Corona  pandemic  virus (COVID-19)   has   made   economies   in   several   countries   slow   down, especially  in  ASEAN  countries.  This  is  because  the  spread  of  COVID-19 is very fast and because some countries issue quarantine policies that affect economic  acceleration.  The  purpose  of  this  study  is  to  determine  the  role of government in ASEAN countries to take action on the issue of policies in  the  field  of  taxation  related  to  COVID-19.  This  research  uses  data collection  techniques.  Each  ASEAN  country  has  taken  its  own  role  as  a country that is present for its people, this is evident from the results of this study  showing  all  ASEAN  countries  provide  incentives  and  relief  for taxpayers  affected  by  COVID-19.  Most  ASEAN  countries  provide  the policy  to  the  tourism  sector,  certain  industries,  employees,  small  and medium  businesses.  The  researcher  recommends  that  it  is  necessary  to develop  taxation  policies  in  ASEAN  countries  in  connection  with  the anticipation of an economic crisis that could be caused by the COVID-19 pandemic.