Proses Perhitungan Insentif Pajak Penghasilan (PPh) Pasal 21 dan Pelaporannya Saat Pandemi Covid-19 di KKP Sistomi dan Rekan Pads Masa September 2020

Purba, Elmi Odor Pita (2021) Proses Perhitungan Insentif Pajak Penghasilan (PPh) Pasal 21 dan Pelaporannya Saat Pandemi Covid-19 di KKP Sistomi dan Rekan Pads Masa September 2020. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Wabah Virus Corona (Covid-19) yang awalnya berasal dari negara China dan mulai menyebar ke Indonesia sejak bulan Maret, dan semakin meluas sehingga mempengaruhi perekonomian di Indonesia, dengan begitu pemerintah Indonesia harus mengeluarkan kebijakan untuk membantu pemulihan perekonomian akibat dari Covid – 19. Salah satunya adalah dengan mengeluarkan kebijakan pemberian insentif pajak penghasilan ditanggung pemerintah kepada pegawai. Penulisan ini dapat memberikan penjelasan kepada wajib pajak khususnya pegawai terkait prosedur perhitungan, penyetoran dan proses Pelaporan Pajak Penghasilan pasal 21 yang diberikan pemerintah berdasarkan dengan undang-undang yang dikeluarkan dan menjelaskan kepada WP terkait apa saja syarat yang dipenuhi untuk dapat memperoleh insentif pajak tersebut. Kata Kunci: Prosedur, Penghitungan, Insentif Pajak Penghasilan./ The Corona Virus (COVID-19) outbreak which originally came from China and began to spread to Indonesia since March, and it is increasingly widespread so that it affects the economy in Indonesia, therefore the goverment of Indonesian must issue policies to help economic recovery as a result of Covid-19. Wrong one is by issuing a policy of providing government- borne income tax incentives to employes. This Writing can provide explanations to taxpayers, especially employees regarding the calculation, deposit and process of Income Tax Reporting Article 21 given by the government based on the law issued and explain to taxpayers regarding what conditions are met to be able to obtain the tax incentives. Keywords: Procedure, Calculation, Income Tax Incentive

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