Domestic sources of funds that contribute greatly to development are from the tax sector. Taxes are the mainstay of the state revenue and expenditure budget (APBN)1–4. With such a large role of taxes, it reminds taxpayers of legal awareness to pay taxes both by socializing the Tax Law and the need to apply administrative sanctions and criminal sanctions. During the Covid-19 pandemic, many taxpayers, both individuals and legal entities or corporations, experienced problems in their income. Therefore, there are obstacles in paying taxes. In such conditions, the Government has a very good policy, namely that the fiscus or the government should give sanctions to taxpayers for not being able to pay taxes, instead the Government provides incentives to taxpayers and provides relaxation or concessions in paying taxes. With the hope that in the future, when conditions are normal, they will become good taxpayers.
