Pengaruh Resesi Ekonomi Global 2023 bagi Perpajakan di Indonesia

The warning of the emergence of a global recession in 2023 is the center of attention for all countries in the world. The issue of recession is reinforced by the many financial institutions in the world that have joined the call for this recession issue. This issue stems from the many financial institutions in the world that increase interest rates to reduce inflation. Many economic observers are of the opinion that Indonesia is far from a recession, but that does not mean that the global economic recession will not have an impact on Indonesia, especially in the area of ​​taxation. The purpose of this study is to describe the development of research on the threat of a 2023 global recession for taxation in Indonesia. This study uses a qualitative approach with a literature review. This research looks at the condition of taxation in Indonesia due to the global recession. The results of the study show that the threat of a global recession has an impact on taxation in Indonesia. Factors that can affect the global recession are the Covid 19 Pandemic which requires every country to make various policies that affect world economic conditions, the Russian and Ukrainian wars also have a significant impact where the food supply chain is cut off which causes food supplies to decrease while the demand for goods increases hence inflation. In addition, the challenge of climate change will also greatly affect state finances, the economy, and people's welfare. The threat of a global recession will have an impact on economic growth so that it will affect tax revenues in Indonesia. There are several strategies that can be used by the State of Indonesia to face the threat of a 2023 Global recession, namely by maintaining the effectiveness of the implementation of the HPP Law, exploring potential by extensification and intensification to strengthen the tax base and increase taxpayer compliance, providing fiscal incentives or funds sourced from the State Budget for activities strategic economy that has a strong multiplier effect on the economy, optimizing taxation through strengthening supervision and law enforcement, efforts to increase tax revenues by paying attention to people's purchasing power, and ensuring fiscal consolidation.