DAMPAK INSENTIF PPH PASAL 21 SAAT PANDEMI COVID19 TERHADAP TAKE HOME PAY DAN PELAPORAN SPT TAHUNAN

  • Bayu Sarjono
Abstract Views: 58 PDF Downloads: 57
Keywords: pandemic covid 19, tax incentives, Income Tax Article 21, the Annual Personal Income Tax

Abstract

The purpose of this study is to determine the impact of incentives Income Tax Article 21 for the withholding and reporting of the Annual income Tax a Permanent Employee. This type of research is descriptive research with case study approach of research about the status of subject of the study with respect to a specific phase or typical of the whole personality. The data were obtained from dokumetansi i.e. data earnings a permanent employee, the calculation of Income Tax Article 21, and form 1721 A1. The Unit of analysis in this research was the individual as a lecturer at the University of Y  included in the KLU taxpayers affected by the pandemic Covid19.Income tax Article 21 for the Period of January to March to dependents of employees, thereby reducing the magnitude of the Take Home Pay received. From April to December, employees with certain criteria were given an incentive of income Tax Article 21 by the Government and income Tax withheld by the employer was given simultaneously with the monthly income. With the tax incentives it can increase the Take Home Pay received. Article 21 income tax Borne by the Government received by the employee from the employer is not taken into account as income subject to taxation. Therefore, it must be reported in the tax return (SPT) Annual Personal Income Tax. But in this case the employer does not provide data to the employee about the amount of income Tax Article 21 Borne by the Government.

Downloads

Download data is not yet available.

References

Hadita, Rahma Safitri, dkk. 2021. Implementasi Kebijakan PPh 21 Selama Pandemi Covid-19 di Provinsi DKI Jakarta. Jurnal Ilmu Administrasi Publik Dan Bisnis. Volume 1, Nomor 4, Maret 2021.

Hafis, Dwi. 2020. Insentif Pajak Dalam Merespon Dampak Pandemi Covid-19 pada Sektor Pariwisata. Jurnal Pajak dan Keuangan Negara Vol.II, No.1. Hal.124-137

Mardiasmo. 2016. Perpajakan. CV Andi Offset. Yogyakarta.

Nazir, Moh. 2005. Metode Penelitian. Penerbit Ghalia Indonesia.

Peraturan Direktur Jenderal Pajak Nomor: PER-16/PJ/2016 Tentang Pedoman TeknisTata Cara Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 Dan/Atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi.2016

Peraturan Menteri Keuangan Republik Indonesia Nomor 23/PMK.03/2020 tentang Insentif Pajak untuk Wajib Pajak Terdampak Wabah Virus Corona.

Peraturan Menteri Keuangan Republik Indonesia Nomor 44/PMK.03/2020 tentang lnsentif Pajak untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019.

Peraturan Menteri Keuangan Republik Indonesia Nomor 86/PMK.03/2020 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019.

Peraturan Menteri Keuangan Republik Indonesia Nomor 110/PMK.03/2020 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 86/PMK.03/2020 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019.

PPh Pasal 21 Diandalkan Menjadi Penggerak Penerimaan Pajak. 2020. https://insight.kontan.co.id.

Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. 2007

Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. 2007

Waluyo. 2011. Perpajakan Indonesia. Edisi 10 Buku 1. Penerbit Salemba Empat.

Published
2021-12-21
How to Cite
Sarjono, B. (2021). DAMPAK INSENTIF PPH PASAL 21 SAAT PANDEMI COVID19 TERHADAP TAKE HOME PAY DAN PELAPORAN SPT TAHUNAN. Jurnal Bisnis Terapan, 5(2), 257 - 270. https://doi.org/10.24123/jbt.v5i2.4531