Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 02
Abstract
This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the coronavirus (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.
Authors and Affiliations
Tiolina Evi, Ignatius Septo Pramesworo
Keywords
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- EP ID EP692849
- DOI doi.org/10.47191/jefms/v4-i3-02
- Views 175
- Downloads 0
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