EFEKTIVITAS INSENTIF PAJAK PENGHASILAN PASAL 21 SEBAGAI SALAH SATU KEBIJAKAN PEMERINTAH KEPADA WAJIB PAJAK YANG TERDAMPAK WABAH VIRUS COVID-19

Abstract

This research aimed to find out the effectiveness of govermment policy in providing Income Tax incentives Article 21 to tle taxpayer affected by the Covid- 19 outbreak, also to find out the substance of the govemment policy in article 21 (borne by the govemment) to the workers, in order to find out the effect in giving income tax incentives article 21 DTP for the workers and companies as employ ers Furthermore, the research type used a qualitative method with the descnptive approach. Moreover, the population of this research used employees at PT Cahaya Makmur Sejahtera Polimer included in the classification of Business fields by the 2019 Annual Income Tax Returnm as listed in the Attachment of the Business Field Classification Code (KLU) of Taxpayers who Receive Govemment-Bome Income Tax Article 21 Incentives (DTP) moreover, the rules of financial ministry Number 86 PMK.03/2020 related with tax incentives for thc taxpayer affocted by the Covid- 19 outbreak.
Keyword: incentive PPH article 21 DTP, PPH article 21, effectiveness, PPH calculation