Implementasi Angsuran PPH Pasal 25 CV RM Sebagai Wajib Pajak Terdampak Pandemi Corona Virus Disease 19

Hafidiah, Atin; Sumartaya, Dusa

doi:10.36418/jiss.v2i1.147

Cited by 2 publications

(2 citation statements)

References 2 publications

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“…82/PMK.03/2021 for the period July to December [15]. When using tax incentives for tax income 25, it must be in accordance with the prevailing regulation of the Minister of Finance [16].…”

Section: Income Tax 25mentioning

confidence: 99%

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP)

Widyastini¹,

Hardika²,

Mandia³

2021

JASAFINT

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This study aims to compare the income tax payable and income tax 25 due to the adjustment of the corporate income tax rate payable on CV KP which is a corporate taxpayer affected by the Covid-19 pandemic who undergoes the adjustment of the corporate income tax rate based on PERPPU No. 1 of 2020. The data collection technique used was documentation technique with comparative descriptive data analysis techniques. The results showed that a 22% rate adjustment application result in relief of IDR 27.419.811,00 obtained by CV KP. The amount of income tax 25 by a 22% rate application and tax incentives in 2020 is IDR 15,266,362.00 for the April-June and the July-December is IDR 10,904,544.00, and income tax 25 in 2021 obtained relief of IDR 7. 739,900.00 for the period from April to June while the period from July to December returned to Rp. 15,479,801.00. CV KP should be able to save cash dibursement in 2020 during the Covid-19 pandemic to maximize the rate adjustment so that it does not cause a large overpayment. Thus, CV KP should make a separate calculation in determining the amount of income tax 25 by a 20% rate for the current year 2022.

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“…82/PMK.03/2021 for the period July to December [15]. When using tax incentives for tax income 25, it must be in accordance with the prevailing regulation of the Minister of Finance [16].…”

Section: Income Tax 25mentioning

confidence: 99%

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP)

Widyastini¹,

Hardika²,

Mandia³

2021

JASAFINT

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“…The government provides a 6-month income tax relaxation policy for companies whose criteria have been determined based on the Business Field Group (KLU) of 846 (Hafidiah & Sumartaya, 2021).…”

Section: Introductionmentioning

confidence: 99%

Using Income Tax Incentives Article 21 Borne by the Government on Companies Impacted by Covid-19

Hafidiah

Sumartaya²,

Maulana³

2021

IJOMS

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This research is about the use of incentives provided by the government during the Covid-19 pandemic to companies that are included in the Classification of Business Fields to get relief from PPh article 21 borne by the government (DTP). The purpose of this study is to find out whether PT HSK is included in the Classification of Business Fields as stipulated and how to calculate PPh article 21 during the pandemic period, as well as reporting. From the results of the study, it can be concluded that the company is one that is included in the Classification of Business Fields and is entitled to the Income Tax Article 21DTP tax incentive, besides that it can also be concluded that the company has carried out calculations, reporting SPT Period PPh Article 21 and Realization Reports during the Covid-19 pandemic in accordance with Minister of Finance Regulation Number 23 of 2020 for the period April to June 2020 and Minister of Finance Regulation Number 86 of 2020 for the period until December 2020.

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Implementasi Angsuran PPH Pasal 25 CV RM Sebagai Wajib Pajak Terdampak Pandemi Corona Virus Disease 19

Cited by 2 publications

References 2 publications

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP)

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP)

Using Income Tax Incentives Article 21 Borne by the Government on Companies Impacted by Covid-19

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