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

Johanes Kristianto Pratama Limbers(1email), 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
CrossMark

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. 30, 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: 30 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 30, 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 30];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 30 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}
		}
		
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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
 
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14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
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