| dc.description.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. | en_US |
