The Effect of Taxes and Capital Expenditures on Economic Growth The Effects of the COVID-19 Pandemic in Indonesia

This study aims to determine tax revenues and capital expenditures before during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 2019 was collected through Badan Pusat Statistik (BPS). uses a descriptive quantitative approach. analysis used in this is use ARDL (Autoregressive Distributed Lag) method. survey results indicate that short long term have positive significant effect growth Indonesia, which follows hypothesis of study. Even impact fiscal policy help overcome pandemic's impact. resulting coefficient value 0.6705. So term, an increase revenue 1 percent will by 0.6705 percent. Furthermore, long-term expenditure variable also has statistically effect, with 0.1743. 0.1743