Business Continuity During the Covid-19 Pandemic: Contextual Role of Taxation Fiscal Stimulus Policy

Abstract

The purpose of this study is to find out how the condition of business continuity is during the covid-19 pandemic with the contextual role of tax stimulus policies. This study used a secondary data derived from the survey results of The World Bank. The sampling method of this study uses a purposive sampling method with certain criteria, for companies that fill in the current condition, and fill in whether they get taxation fiscal stimulus from the government or not, which finally found 7,098 samples. The analytical method used in this study is quantitative descriptive. This study found that most businesses were able to maintain their business continuity during the covid-19 pandemic, and the tax fiscal stimulus policy could help business continuity during the covid-19 pandemic. This study analyzes how the condition of business continuity with the role of taxation fiscal stimulus policies in various countries during the covid-19 pandemic. The previous research only analyzed conditions in one country. This study can be an additional literature for the further study, and the government regarding business continuity during the covid-19 pandemic with the role of taxation fiscal stimulus policies.