Behavioral Accounting Journal
Vol 3 No 2 (2020): Behavioral Accounting Journal

TINJAUAN INSENTIF PPh BAGI SDM DI BIDANG KESEHATAN DALAM MASA PANDEMI VIRUS COVID-19

Irawan Purwo Aji (Balai Diklat Keuangan, Balikpapan)



Article Info

Publish Date
19 Dec 2020

Abstract

In the time of the Covid-19 virus pandemic, human health resources are essential to treating patients or communities affected by the virus. In a form of appreciation for their work, Governments provide income tax incentives on income received by human resources or taxpayers working in the field of health, especially those dealing with patients or communities affected by the Covid-19 virus. There are some forms or schemes of tax incentives that are taxpayers receive. This research goal wants to study and explore what forms of incentives taxpayers receive. The study will provide a simulation of incentives that taxpayers will receive. Thus, taxpayers that treat patients or communities affected by the Covid-19 virus can understand the application and accounting of income tax incentives it receives.

Copyrights © 2020






Journal Info

Abbrev

baj

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - ...