Abstract: The COVID-19 pandemic has changed the development and economic and social order throughout the world; this pandemic disrupts human health and soul and disrupts the economy and stability of the countrys financial system. This Covid-19 effect has become a catalyst, where the existence of this covid pandemic puts tremendous pressure on the Indonesian economy and makes the Indonesian government take quick steps to save the recession. This expansionary fiscal policy is the primary option taken by the government in the form of significant spending and relaxation of collections to save the economy so that it can survive. This expansionary fiscal policy will affect fiscal consolidation.