REPOSITORY

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 todevelop taxation policies in ASEAN countries in connection with the anticipation of an economic crisis that could be caused by the COVID-19 pandemic.

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