Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19:  Manfaat bagi Wajib Pajak

Padyanoor, Aswin

doi:10.24843/eja.2020.v30.i09.p04

Cited by 26 publications

(27 citation statements)

References 6 publications

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“…Whereas in accordance with the description above, the Government has taken steps that do not exempt all types of income tax, so that there will be tax revenue from income tax in the State Expenditure Budget. The policy benefit for taxpayers is a reduction in rates to exemption from taxes imposed in connection with income obtained by taxpayers (Padyanoor, 2020) . In addition, the Income Tax incentive as stated in the Regulation of the Minister of Finance 110/2020 is a step to encourage the taxpayers to continue running their business activities and to earn income as referred to in the Tax Law accompanied by tax payment obligations assisted by an incentives tax program.…”

Section: Discussionmentioning

confidence: 99%

Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

Siahaan

2021

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<em><span lang="IN">The Covid-19 pandemic since the beginning of 2020 has had a major impact on Indonesia's economic conditions. Due to the effects of the Covid-19 Pandemic, not a few companies have laid off or laid off their employees. In these circumstances, many people will no longer have income or have reduced income. Reduced income and the impact of the Covid-19 Pandemic on the economy greatly affected taxation, one of which was Income Tax (PPh). Income Tax (PPh) is a tax imposed on income received or earned by individual taxpayers or corporate taxpayers in one tax year. Therefore, the Indonesian government has implemented tax incentives for taxpayers affected by Covid-19. The government provides tax incentives with the aim of reducing the economic impact of the Covid-19 pandemic</span></em>

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Section: Discussionmentioning

confidence: 99%

Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

Siahaan

2021

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“…Pemerintah telah mengeluarkan 14 pernyataan kebijakan pajak dirangkum oleh data yang dikeluarkan OECD diantaranya berkaitan tentang pengurangan tarif pajak penghasilan badan, penangguhan pembayaran pajak, tingkat limit restitusi, penangguhan pembayaran pajak, keringanan pajak, dan lainnya berkaitan tentang perpajakan pada masa pandemi COVID-19. Dari 14 pernyataan tersebut tertuang dalam Peraturan Pemerintah (PP), Peraturan Menteri Keuangan (PMK) dan Peraturan Direktur Jenderal Pajak (PER Dirjen Pajak) (Padyanoor, 2020).…”

Section: Kesimpulanunclassified

Perhitungan Kebijakan Insentif Pajak Penghasilan Di Masa Pandemi Covid-19

Aditya¹

2021

Eqien

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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.

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“…Pandemi ini memberikan dampak penurunan produktivitas kerja pada hampir semua sektor terutama terlihat jelas pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai akibat dari pemberlakuan penghindaran penyebaran COVID-19 [5,6]. Untuk itu, diperlukan reformasi perpajakan guna merangsang kembali laju pertumbuhan semua lini yang terdampak agar kembali stabil [7].…”

Section: Pendahuluanunclassified

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

Darmayasa¹,

Absari²,

Mandia³

2021

JRAAM

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Tanggal masuk 25-07-2020 This study aims to internalize the value of Tri Kaya Parisudha on tax compliance model. Method used was qualitative interpretive through in-depth interviews. The research results in the internalization of Tri Kaya Parisudha values which are rooted in the daily life of the community as the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance. This research contributes to the tax authority as a basis for developing policies towards better taxpayers' compliance.

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Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak

Cited by 26 publications

References 6 publications

Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

Perhitungan Kebijakan Insentif Pajak Penghasilan Di Masa Pandemi Covid-19

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

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