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All Journal International Journal of Economics Development Research (IJEDR)
Rezanda Tito Arnata Putra
Universitas Brawijaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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An Analysis of PPH 25 Incentive Utilization Rezanda Tito Arnata Putra; San Rudiyanto
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3341

Abstract

This study aims to determine how the implementation of PT.X's tax obligations before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic, in order to assess the benefits of utilizing these incentives on the Company. The method used is descriptive analysis method with case method. The data obtained will be processed and analyzed in accordance with the theory studied to draw conclusions. From the results of the study it can be concluded that the incentives have been utilized properly by PT. X, and this utilization has a good impact or provides benefits for the company, which means that the Income Tax Article 25 incentive has been right on target for the company. The amount of Income Tax Article 25 installments before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic.
Co-Authors San Rudiyanto