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Analisis Penerapan Peraturan Menteri Keuangan Nomor 86 Tahun 2020 Tentang Insentif Pajak Penghasilan di Masa Pandemi COVID-19 di Indonesia

Marhiansyah, Agus (2020) Analisis Penerapan Peraturan Menteri Keuangan Nomor 86 Tahun 2020 Tentang Insentif Pajak Penghasilan di Masa Pandemi COVID-19 di Indonesia. Undergraduate thesis, STIE Perbanas Surbaya.

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Abstract

This study aims to determine and analyze the implementation of the Minister of Finance regulation number 86 of 2020 during the Covid-19 pandemic in Indonesia. Sources of data used in the study were obtained from conducting interviews with companies that used PPh 21 incentives and also documentation data used as primary data. The results of this study indicate that the provision of Article 21 Income Tax Incentives borne by the government (DTP) provides benefits in the form of additional salary increases for employees or workers that can be used from April to December 2020, and with the provision of Government-borne Income Tax 21 Incentives (DTP). This can improve the economy because the people's purchasing power, namely employees or workers, increases with the additional money or take home pay from the salary. Keywords: Covid-19 Pandemic, Incentive PPh 21, Increase in Take Home Pay

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: AGUS MARHIANSYAH
Date Deposited: 15 Jun 2021 03:58
Last Modified: 15 Jun 2021 03:58
URI: http://eprints.perbanas.ac.id/id/eprint/7857

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