Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara
), Salmon Eliazer Marthen Nirahua(2), Heillen Martha Yosephine Tita(3)
(1) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
(2) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
(3) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
Corresponding Author
Abstract
Introduction: This research discusses the Covid 19 pandemic which has an impact on tax revenue collection so that it affects the state revenue and expenditure budget.
Purposes of the Research: To find out and analyze state revenue through Article 21 income tax during the corona virus disease 19 period in accordance with the determination of the state revenue and expenditure budget..
Methods of the Research: This study uses a normative juridical research type with a descriptive analysis type of research which in the problem approach uses a law, conceptual and case approach with primary, secondary and tertiary legal materials which are then used qualitative analysis techniques.
Results of the Research: The Covid-19 pandemic has actually become a threat to all countries and all aspects, so it is not surprising that Article 21 income tax which is part of taxes in general and sources of state finances is also being threatened. As is known, in order to finance state expenditures, it must be stated in the state revenue and expenditure budget. Both the 2020, 2021 and 2022 state revenue and expenditure budgets continue to divert budgets for sectors impacted by Covid 19, one of which is the Article 21 income tax, which is then given incentives by the government for taxpayers. in accordance with the determination of the state revenue and expenditure budget due to Covid 19.Keywords
DOI
10.47268/tatohi.v3i5.1811
Published
2023-10-10
How To Cite
@article{TATOHI1811,
author = {Johanes Limbers and Salmon Nirahua and Heillen Tita},
title = {Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara},
journal = {TATOHI: Jurnal Ilmu Hukum},
volume = {3},
number = {5},
year = {2023},
keywords = {Determination of Income Tax; Corona Virus Disease 19; State Revenue and Expenditure},
abstract = {Introduction: This research discusses the Covid 19 pandemic which has an impact on tax revenue collection so that it affects the state revenue and expenditure budget.Purposes of the Research: To find out and analyze state revenue through Article 21 income tax during the corona virus disease 19 period in accordance with the determination of the state revenue and expenditure budget..Methods of the Research: This study uses a normative juridical research type with a descriptive analysis type of research which in the problem approach uses a law, conceptual and case approach with primary, secondary and tertiary legal materials which are then used qualitative analysis techniques.Results of the Research: The Covid-19 pandemic has actually become a threat to all countries and all aspects, so it is not surprising that Article 21 income tax which is part of taxes in general and sources of state finances is also being threatened. As is known, in order to finance state expenditures, it must be stated in the state revenue and expenditure budget. Both the 2020, 2021 and 2022 state revenue and expenditure budgets continue to divert budgets for sectors impacted by Covid 19, one of which is the Article 21 income tax, which is then given incentives by the government for taxpayers. in accordance with the determination of the state revenue and expenditure budget due to Covid 19.},
issn = {2775-619X}, pages = {512--520} doi = {10.47268/tatohi.v3i5.1811},
url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/1811}
}
Jurnal
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Loupatty Yopi, Nirahua, Salmon Eliazer Marthen, Tita, Heillen Martha Yosephine, (2021), “Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia”, Jurnal Ilmu Hukum Tatohi, Volume 1 Nomor 3.
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Buku
Burton Richard dan Ilyas, Wiryawan B., (2007), Hukum Pajak, Edisi 3,Salemba Empat, Jakarta.
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Online/World Wide Web
APBN 2021 Telah Bekerja Keras dan Berkinerja Positif dalam Pengendalian Covid-19 dan Pemulihan Ekonomi Nasional, https://www.kemenkeu.go.id, diakses pada tanggal 18 Juli 2022, pukul 11.12 WIT.
Mengenal Lebih tentang PPh Pasal 21 Ditanggung Pemerintah (DTP), https://www.pajakku.com, diakses pada tanggal 19 Juli 2022, pukul 13.09 WIT.
Menkeu Perkirakan Pendapatan Negara Tahun 2022 Lewati Target, http://www.kemenkeu.go.id, diakses pada tanggal 7 Juli 2020, pukul 15.26 WIT.
Pandemi Covid-19 Mempengaruhi Kinerja APBN 2020, https://www.kemenkeu.go.id, diakses pada tanggal 18 Juli 2022, pukul 10.53 WIT.
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Copyright (c) 2023 Johanes Kristianto Pratama Limbers, Salmon Eliazer Marthen Nirahua, Heillen Martha Yosephine Tita
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