Entering the second year of the pandemic, the government has prepared a budget for economic recovery. The National Economic Recovery Program (PEN) is one of the Indonesian government's strategies to achieve economic recovery in 2021.

Mikail Jaman (Mikail Jam'an) analyzes Indonesia's tax incentive strategies for navigating the Industrial Revolution 4.0. With Indonesia ranking 6th globally in startup numbers (1,831 companies), this article examines the Making Indonesia 4.0 policy, R&D tax incentives, import duty exemptions, and recommendations to boost startup competitiveness through fiscal stimulus.