Direction of Fiscal Policy in Supporting Indonesia's Economic Growth during the Covid-19 Pandemic

Moh. Zulkarnaen(1*), Hasmiah Herawaty(2),

(1) Tadris IPS, Fakulitas Tarbiyah, Institut Agama Islam Negeri (IAIN) parepare
(2) Tadris IPS, Fakulitas Tarbiyah, Institut Agama Islam Negeri (IAIN) parepare
(*) Corresponding Author


A flexible fiscal policy is one of the policies carried out by the government during the COVID-19 pandemic, which is allocated to the state budget (APBN) to support economic growth. This study uses library research by taking various reference sources and collaborating with qualitative research methods using literature in the form of journal articles, publication data, documents and official websites. Data analysis was carried out by reducing, classifying, interpreting and drawing conclusions. The direction of fiscal policy that utilizes tax revenues is obtained through: income tax (PPh), export PPh, import value added tax (PPN), and Luxury Goods Sales Tax (PPnBM). With a flexible fiscal policy, the government can minimize the contraction of economic growth through the provision of stimulus, including the distribution of direct cash assistance, the family of hope program, subsidies for subsidies to the community as MSME capital, maintaining the stability of people's purchasing power as well as investment and other social funds. Therefore, this study aims to determine the direction of fiscal policy in supporting the Indonesian economy in the midst of the Covid-19 pandemic.


Fiscal Policy; Economic Growth; Covid-19 Pandemic.

Full Text:


Article Metrics

Abstract view : 142 times | PDF view : 20 times


  • There are currently no refbacks.

Copyright (c) 2022 Moh. Zulkarnaen, Hasmiah Herawaty

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.