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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rahutomo, Niken Pangesti
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Economics, Econometrics & Finance

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An Analysis Of The Implementation Of Pmk No 66 Of 2023 On Income Tax Article 21 Impostion For Benefit In Kind At Medium Taxpayer Office Of Malang Rahutomo, Niken Pangesti; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.195

Abstract

In response to the Harmonization of Tax Regulations Act (UU HPP), the government has enacted a new regulation, Minister of Finance Regulation No. 66 of 2023 (PMK 66/2023), which specifically regulates the implementation and application of benefit in kind as a reduction in gross income by employers and as income subject to tax by recipients. This study aims to analyze the PMK 66/2023 implementation on the tax income of the Medium Taxpayer Office of Malang from Income Tax Article 21 (PPh 21), and compare the PPh 21 tax income before and after the PMK 66/2023 implementation. This study applies descriptive interpretive methods, involving data collected through documentation and interviews. The findings suggest that the implementation of PMK 66/2023 increases the PPh 21 tax income of the Medium Taxpayer Office of Malang. Furthermore, the tax imposition on benefits in kind is viewed as a means to enhance employee welfare and ensure fairness for business expenditures in accordance with business operations, which were previously not considered in income tax assessments.
Co-Authors Intan Lifinda Ayuning Putri