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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana EQIEN - JURNAL EKONOMI DAN BISNIS DWIJENAGRO: JURNAL ILMIAH
Gede Ngurah Indra Arya Aditya
Magister Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

 1 
PERHITUNGAN KEBIJAKAN INSENTIF PAJAK PENGHASILAN DI MASA PANDEMI COVID-19 Gede Ngurah Indra Arya Aditya
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.737 KB) | DOI: 10.34308/eqien.v8i2.247

Abstract

Indonesia has officially declared that the Covid-19 pandemic has been declared a non-natural national disaster. This is stated through the Presidential Decree of the Republic of Indonesia Number 12 of 2020. Of course, when facing a pandemic period, taxpayers get the right to benefits because they have overcome the Covid-19 problem through the tax donations given. the government to issue a fiscal stimulus policy in the relaxation of Article 21 Income Tax with certain criteria set out in the Regulation of the Minister of Finance of the Republic of Indonesia Number 44/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease 2019 (Covid-19) Pandemic. Although the government's policy in terms of providing tax incentives has consequences for a decrease in state revenues from the tax sector, this policy can help reduce the domino effect caused by the Covid-19 pandemic on the national economy. This research is to help the general public and in particular individual taxpayers to be able to independently calculate Article 21 income tax, especially to ascertain whether taxpayers can obtain Income Tax Incentives that can help ease the economic burden affected by the spread of Covid-19 in Indonesia.
Co-Authors Anak Agung Ngurah Bagus Dwirandra I Ketut Sudama I Made Pasma Suartika I Nyoman Wijana Asmara Putra Ni Ketut Karyati Suryathi, Ni Wayan Suryathi