Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara

Johanes Kristianto Pratama Limbers; Salmon Eliazer Marthen Nirahua; Heillen Martha Yosephine Tita

doi:10.47268/tatohi.v3i5.1811

Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara

Johanes Kristianto Pratama Limbers⁽¹⁾, 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
email

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

Determination of Income Tax; Corona Virus Disease 19; State Revenue and Expenditure

DOI

10.47268/tatohi.v3i5.1811

Published

2023-10-10

How To Cite

APA: Limbers, J.K., Nirahua, S.E., & Tita, H.M. (2023). Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara. TATOHI: Jurnal Ilmu Hukum, 3(5), 512–520. DOI: https://doi.org/10.47268/tatohi.v3i5.1811.

IEEE: J.K. Limbers, S.E. Nirahua, and H.M. Tita, "Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara", TATOHI J. Ilmu Huk., vol. 3, no. 5, pp. 512–520, Oct. 2023. Accessed on: Apr. 29, 2025. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v3i5.1811

Harvard: Limbers, J.K., Nirahua, S.E., and Tita, H.M., (2023). "Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara". TATOHI: Jurnal Ilmu Hukum, Volume 3(5), pp. 512–520. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v3i5.1811 (Accessed on: 29 April 2025)

Chicago: Limbers, Johanes Kristianto Pratama, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara." TATOHI: Jurnal Ilmu Hukum 3, no. 5 (October 10, 2023): 512–520. Accessed April 29, 2025. doi:10.47268/tatohi.v3i5.1811

Vancouver: Limbers JK, Nirahua SE, Tita HM. Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara. TATOHI J. Ilmu Huk. [Internet]. 2023 Oct 10 [cited 2025 Apr 29];3(5):512–520. Available from: https://doi.org/10.47268/tatohi.v3i5.1811

MLA 8th: Limbers, Johanes Kristianto Pratama, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara." TATOHI: Jurnal Ilmu Hukum, vol. 3, no. 5, 10 Oct. 2023, pp. 512–520, doi:10.47268/tatohi.v3i5.1811. Accessed 29 Apr. 2025.

BibTeX:

@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}
		}

RefWorks:

Citation format: Download Citation:

Jurnal

Jaelani A., (2018), “Relasi Negara Dan Pasar Bebas Dalam Mewujudkan Keadilan Ekonomi: Analisis Sejarah Keuangan Publik Islam. Al -Mustashfa, Jurnal Penelitian Hukum Ekonomi Syariah, Volume 3 Nomor 2.

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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------Surat Paksa dalam Penagihan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Terhadap Peningkatan Pendapatan Daerah provinsi Maluku, Jurnal Perspektif Hukum, Volume 16 Issue 1 Mei 2016, Universitas Hangtuah Surabaya.

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Burton Richard dan Ilyas, Wiryawan B., (2007), Hukum Pajak, Edisi 3,Salemba Empat, Jakarta.

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara

2.	Creator	Author's name, affiliation, country	Johanes Kristianto Pratama Limbers; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia

2.	Creator	Author's name, affiliation, country	Salmon Eliazer Marthen Nirahua; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia

2.	Creator	Author's name, affiliation, country	Heillen Martha Yosephine Tita; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	Determination of Income Tax; Corona Virus Disease 19; State Revenue and Expenditure

4.	Description	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.

5.	Publisher	Organizing agency, location	Faculty of Law Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2023-10-10

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/1811

10.	Identifier	Digital Object Identifier	10.47268/tatohi.v3i5.1811

11.	Source	Title; vol., no. (year)	TATOHI: Jurnal Ilmu Hukum; Vol 3, No 5 (2023): Volume 3 Nomor 5, Juli 2023

12.	Language	English=en	en

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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