JEFMS Journal

ABSTRACT:

This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim of helping workers. The research method used in this research is a qualitative method. The purpose of this research is descriptive. Data collection techniques that have been collected, were analysed using qualitative data analysis techniques. The result of this research is to know the impact of government incentives for workers who have met the qualifications of the incentive recipients and to know how the scheme is in fulfilling this PPh 21 incentive.

KEYWORDS:

Income Tax Incentives Article 21, Corona Virus, PSBB, Household Consumption, PMK 44 in 2020.

REFERENCES:

1) Atep Adya, P. P. (2011). Objek PajakPenghasilan.https://books.google.co.id/books?id=cWp4G6-K4HAC&pg=PR12&dq=p ajak+penghasilan&hl=id&SA=X&ved=2ahUKEwjii4ThxPXsAhWWUn0KHddBAmsQ6wEwBHoECAkQAQ#v=onepage&q=obje kpajak adalah&f=false.

2) Atep Adya, P. P. (2011a). Pajak Penghasilan.https://books.google.co.id/books?id=cWp4G6-K4HAC&pg=PR12&dq=pajak +penghasilan&hl=id&SA=X&ved=2ahUKEwjii4ThxPXsAhWWUn0KHddBAmsQ6wEwBHoECAkQAQ#v=onepage&q=pajak penghasilan&f=false.

3) Atep Adya, P. P. (2011b). Subjek Pajak. https://books.google.co.id/books?id=cWp4G6-K4HAC&pg=PR12&dq=pajak +penghasilan&hl=id&SA=X&ved=2ahUKEwjii4ThxPXsAhWWUn0KHddBAmsQ6wEwBHoECAkQAQ#v=onepage&q=diploma tik&f=false.

4) BPS,I.-L. K.(2019). Pertumbuhan Ekonomi Indonesia tahun 2013-2020. http://www.koranJakarta.com/pertumbuhandiprediksi-cuma-4-8-persen/

5) CNN Indonesia. (2020). Korban PHK akibat pandemi Covid-19.https://www.cnnindonesia.com/ekonomi/2020050 1181726-92-499298/bukan-2-juta-kadin-sebut-korbanphk-akibat-corona-15-juta.

6) Data BPJS. (2020). Hasil Rekon Data Kemnaker dan BPJS Ketenagakerjaan, per 29 April 2020. https://kaltimkece.id /warta/ekonomi/babak-belur-ekonomi-karena-pandemi-1-sudah-22-ribu-di-phkkaltim-terbanyak-di-luar-jawa.

7) Gugus Tugas Covid-19. (2020). Kenaikan Jumlah Kasus Covid-19 di Indonesia. https://covid19.go.id/petasebaran

8) Peraturan Menteri Kesehatan No.9, (2020).http://hukor.kemkes.go.id/uploads/produk_hukum/PMK_No__9_Th_2020 _ttg_Pedoman_Pembatasan_So sial_Berskala_Besar_Dalam_Penanganan_COVID-19.pdf

9) Perpajakan Indonesia. (2010). Prof. Supramono, SE, MBA & Theresia Woro SE. https://books.google.co .id/books?id=YCnMgTU2uYwC&pg=PA99&dq=pajak+penghasilan&hl=id&sa=X&ved=2ahUKEwjii4ThxPXsAhWWUn0KHdd BAmsQ6wEwCXoECAMQAQ#v=onepage&q=pajak penghasilan pasal 21&f=false

10) Perpres No.72 th 2020. (2020). Perpres No.72 th 2020 (Kementerian Sekretariat Negara (ed.).

11) PMK No. 44. (2020). www.jdih.kemenkeu.go.id. 19.

12) Sibarani, P. (2018). Pajak Penghasilan Indonesia.https://books.google.co.id/books?id=dn2DDwAAQBAJ&printsec= front cover&dq=pajak+penghasilan&hl=id&sa=X&ved=2ahUKEwjii4ThxPXsAhWWUn0KHddBAmsQ6wEwBnoECAgQAQ#v=snipp et&q=objek pemotongan pph 21&f=false.

13) Surat Edaran No 29. (2020). Surat Edaran 29 th 2020 (Kementerian Sekretariat Negara (ed.)).

14) Perpres No.72 th 2020, 2020

15) Mardiasmo. (2011). Perpajakan. Yogyakarta: Andi Offset Yogyakarta.

16) Marzali, A. (2012). Antropologi dan Kebijakan Publik. Jakarta: Kencana Prenada Media Grup.

17) Nugroho, R. (2013). Metode Penelitian Kebijakan. Yogyakarta: Pustaka Belajar. Rosdiana,

18) H., & Irianto, E. S. (2010). Panduan Lengkap Tata Cara Perpajakan di Indonesia. Jakarta: Transmedia Pusaka.

19) Rosdiana, H., & Irianto, E. S. (2010). Pengantar Ilmu Pajak Kebijakan dan Implementasi di Indonesia. Depok: Rajawali Pers.

20) Samudra, A. A. (2016). Perpajakan di Indonesia: Keuangan, Pajak dan Retribusi. Jakarta: Rajawali Pers.

21) Soemitro, R. (1998). Asas dan Dasar Perpajakan. Bandung: PT. Refika Aditama.