DAMPAK INSENTIF PPH PASAL 21 SAAT PANDEMI COVID19 TERHADAP TAKE HOME PAY DAN PELAPORAN SPT TAHUNAN

Bayu Sarjono
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引用次数: 4

Abstract

The purpose of this study is to determine the impact of incentives Income Tax Article 21 for the withholding and reporting of the Annual income Tax a Permanent Employee. This type of research is descriptive research with case study approach of research about the status of subject of the study with respect to a specific phase or typical of the whole personality. The data were obtained from dokumetansi i.e. data earnings a permanent employee, the calculation of Income Tax Article 21, and form 1721 A1. The Unit of analysis in this research was the individual as a lecturer at the University of Y  included in the KLU taxpayers affected by the pandemic Covid19.Income tax Article 21 for the Period of January to March to dependents of employees, thereby reducing the magnitude of the Take Home Pay received. From April to December, employees with certain criteria were given an incentive of income Tax Article 21 by the Government and income Tax withheld by the employer was given simultaneously with the monthly income. With the tax incentives it can increase the Take Home Pay received. Article 21 income tax Borne by the Government received by the employee from the employer is not taken into account as income subject to taxation. Therefore, it must be reported in the tax return (SPT) Annual Personal Income Tax. But in this case the employer does not provide data to the employee about the amount of income Tax Article 21 Borne by the Government.
第21章PPH激励措施对科维第19大流行的后果涉及家庭工资和年度报告
本研究的目的是确定激励所得税第二十一条对永久雇员年度所得税的预扣和报告的影响。这种类型的研究是描述性研究,用案例研究的方法研究研究对象相对于特定阶段或典型的整个人格的状态。数据来自dokumetansi,即长期雇员的数据收入,所得税第21条的计算和表格1721a1。本次研究的分析单位是受新冠疫情影响的KLU纳税人中,作为Y大学讲师的个人。所得税第二十一条对1月至3月期间的职工家属征收所得税,从而减少领取实得工资的幅度。从4月到12月,符合一定条件的员工由政府按第21条给予所得税奖励,雇主代扣的所得税与每月收入同时发放。有了税收优惠,它可以增加收到的实得工资。第21条雇员从雇主收取的由政府承担的所得税,不作为应征税的所得。因此,必须在纳税申报表(SPT)中申报年度个人所得税。但是,在这种情况下,雇主没有向雇员提供有关由政府承担的所得税数额的数据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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