The COVID-19 Pandemic which had hit Indonesia has caused a severe deterioration on economic stability to some extent. This situation led to the decrease of taxation income for the country. With regard to this, the Government has done a lot of efforts to recover the economy as well as to increase the taxation income. This research aims to analyze the taxation income of PPh Article 25/29 especially on component of the taxation income targets, factors that affect the fulfilment of taxation targets, and pattern of the taxation income (net) before and during the Pandemic. This research finds that there exist some relevant components of the taxation targets, 2 (two) minimal factors that affects the taxation fulfilment targets, and there is a similarity in the pattern of the taxation income (net) before and during the Pandemic. Pandemi COVID-19 yang melanda Indonesia mengakibatkan kemerosotan stabilitas perekonomian dalam skala tertentu. Hal ini antara lain berakibat berkurangnya pendapatan negara. Terkait hal ini pemerintah melakukan banyak upaya dalam memulihkan perekonomian dan pendapatan perpajakan. Penelitian ini bertujuan untuk melakukan tinjauan pendapatan perpajakan PPh Pasal 25/29 terkait komponen penetapan anggaran pendapatan PPh Pasal 25/29, faktor-faktor yang memengaruhi perolehan pendapatan PPh Pasal 25/29, pola pendapatan neto PPh Pasal 25/29 pada masa transisi kondisi normal ke Pandemi COVID-19 dan selama Pandemi COVID-19 pada KPP Pratama Tanjung Pinang. Metode pengumpulan data dilakukan melalui studi literatur dan wawancara. Secara umum terdapat beberapa komponen dalam penetapan anggaran PPh Pasal 25/29 seperti pertumbuhan ekonomi dan inflasi, terdapat minimal 2 (dua) fator yang memengaruhi  perolehan pendapatan PPh 25/29, dan bahwa selama pandemi pendapatan neto PPh Pasal 25/29 memiliki pola yang relatif serupa dengan pola sebelum masa pandemik.