Analisis Insentif PPh 21 Ditanggung Pemerintah Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Karyawan) di Masa Pandemi-Studi Pada KPP Pratama Medan Timur

Abstract

This study reviews the Analysis of Article 21 Income Tax Incentives paid by the Government on Individual Taxpayer Compliance. This study aims to describe how the implementation of the use of this incentive to increase individual taxpayer compliance, especially the employee sector at KPP Pratama Medan Timur. Where this is a policy from the government to deal with the impact of the Covid- 19 pandemic on the economy.

This type of research is descriptive qualitative with a naturalistic paradigm. As for the research instrument, there are interview guidelines, collecting, obtaining and collecting data. The source of this research data is statistical data obtained from the KPP Pratama Medan Timur, and the results of interviews with the taxpayers who receive these incentives. Through data in the form of tables, graphs, and images that have been obtained will be interpreted into descriptive descriptions and interpretations.

The existence of incentives for Income Tax Article 21 to be paid by the Government generally does not increase tax revenues, but the government is the most disadvantaged party because this results in reduced revenues. The decision to provide tax incentives is the right way to maintain the purchasing power of taxpayers so that they can move the wheels of the economy in Indonesia, especially during this pandemic. However, the provision of PPh 21 DTP incentives affects the compliance of individual taxpayers. Based on data from KPP Pratama Medan Timur, the number of SPT reports remained stable or did not experience a significant decline. Analysis of the results of interviews with individual taxpayers at KPP Pratama Medan Timur fulfills these 4 (four) compliance indicators.