Income Tax Article 21 Receipt Before and After the Implementation of Tax Incentives for Permanent Employees During the Pandemic of Covid-19

Authors

  • Intan Puspanita Universitas Sultan Ageng Tirtayasa
  • Asih Machfuzhoh Machfuzhoh Universitas Sultan Ageng Tirtayasa
  • Hulmah Universitas Sultan Ageng Tirtayasa
  • Selly Anggraeni Haryono Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.30736/jpensi.v8i2.1680

Abstract

The purpose of this Final Project Report research is to find out the Level of Article 21 Income Tax Acceptance Before and After the Existence of Tax Incentives for Permanent Employees During the Covid-19 Pandemic at the Cilegon Primary Tax Service Office. The method used is the descriptive method. Sources of data come from observations and interviews obtained from the Cilegon Primary Tax Service Office. The results of this study show that the level of income tax revenue under Article 21 after tax incentives, especially in 2020 and 2021, has decreased and has not even reached the target set. The Covid-19 pandemic has limited human activity which has had an impact on the decline in the economy in Indonesia, thus reducing revenue from Article 21 Income Tax. Efforts made by KPP Pratama Cilegon in increasing tax revenues include holding tax classes, conducting socialization, conducting counseling, and applying tax sanctions.

References

Abeler, J., & Jäger, S. (2015). Complex Tax Incentives. American Economic Journal: Economic Policy, 7(3), 1–28. https://doi.org/http://dx.doi.org/10.1257/pol.20130137

Bastani, S., & Waldenström, D. (2021). The Ability Gradient in Tax Responsiveness. Journal of Public Economics Plus, 2(March), 100007. https://doi.org/10.1016/j.pubecp.2021.100007

Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh Kebijakan Insentif Pajak di Masa Pandemi Covid-19 terhadap Penerimaan PPN. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 24–36. https://doi.org/10.31092/JPKN.V3I1.1202

Marlinah, L., & Syahribullan. (2020). The Role of Government-Borne Tax Incentives in the Covid 19 Pandemic Era. Economy Deposit Journal Volume, 2(2). https://uit.e-journal.id/EDJ/article/download/910/692/

Merta, I. K., & Usadha, I. D. N. (2023). Pengaruh Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Di Kabupaten Badung. 2, 1–9.

Nazir, M. (2015). Metode Penelitian. Bogor: Ghalia Indonesia.

Nurhasanah, F., & Hidayati, M. (2022). Analisis Efektivitas Pemberian Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Pada Masa Pandemic Covid-19 ( Studi Kasus KPP Madya Bekasi Tahun 2020 - 2021 ). 9(2), 116–123.

Pabalik, T., Runtu, T., & Tangkuman, S. J. (2022). Evaluasi Mekanisme Pemungutan Dan Pelaporan Insentif Pajak Penghasilan Pasal 21 Di Tengah Wabah Covid 19 Pada Karyawan Perum Bulog Kantor Wilayah Sulawesi Utara & Gorontalo. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, Dan Hukum), 5(2), 817–826.

Priyatin, N. N., & Rahmi, N. (2022). Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Pademangan Tahun 2020. Jurnal Pajak Vokasi (JUPASI), 3(2), 86–96.

Rahmawati, E., & Apriliasari, V. (2021). Insentif PPh Final Ditanggung Pemerintah Selama Pandemi Covid-19 Bagi UMKM yang Memiliki Peredara Bruto Tertentu. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 81–97. https://doi.org/10.31092/JPKN.V3I1.1273

Resmi, S. (2019). Perpajakan Teori dan Kasus (11th ed.). Jakarta: Salemba Empat.

Sinambela, T. (2020). Kebijakan dan Insentif Pajak di Masa Pandemi Covid-19. Jakarta: Yayasan Anak Bangsa Cendekia.

Siregar, D. L. (2017). Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Batam. Journal of Accounting & Management Innovation, 1(2), 119–128.

Wardani, D. K., & Kartikasari, F. (2020). The Effect Of Socialization PP 23/2018 On UMKM Taxpayer Compliance With An Understanding Of Taxpayer As Intervening Variables. Jurnal Penelitian Ekonomi Dan AKuntansi (JPENSI), 5(1), 1–16.

Zahna, R. Z. (2022). Pemberian Insentif PPh 21 dan Implementasinya di Tengah Pandemi Covid-19 di Indonesia. LAWSUIT Jurnal Perpajakan, 1(1), 67–76. https://doi.org/https://doi.org/10.30656/lawsuit.v1i1.4256

Downloads

Published

2023-06-23

Issue

Section

Artikel