Analisa Pengaruh Pandemi Covid-19 Pada Pendapatan Sektor Pajak di Kecamatan Balige

Abstract

Tax is a mandatory contribution of the people that must be given to the government. Local taxes are a reflection of the development of a region. research with the title "Analysis of the Effect of the Covid-19 Pandemic on Tax Sector Income in Balige District" by applying the Wilcoxon singed ranking test method with a small sample. This study aims to determine and explain whether there is an effect of the COVID-19 pandemic on local tax revenues in Balige District. The source of the data used is secondary data presented by the Pratama Balige Tax Service Office which is obtained from the 2019-2020 regional original revenue realization data. based on the analysis conducted, it was concluded that the covid-19 pandemic had no effect on local tax revenues, with a p-value (Asymp. Sig 2 tailed) of 0.965 which is greater than the critical research limit of 0.05 so the hypothesis decision is to accept . This means that there are no significant changes or effects of tax revenues before and during the COVID-19 pandemic.