ANALISIS INSENTIF PPH 21 DITANGGUNG PEMERINTAH DENGAN COVID-19 PADA PT.XYZ TAHUN 2021

Michelle Medeline
Purnamawati Helen Widjaja

Jurnal Paradigma Akuntansi
Vol. 8 No. 2 (2026): April 2026

The world is currently being hit by a virus outbreak called Covid-19. The Covid-19 pandemic has affected economic activities around the world, including Indonesia. Many companies have been affected by Covid-19. However, the government still needs to collect taxes and relies heavily on tax revenue to meet the country's spending needs. To stabilize tax revenue during the Covid-19 pandemic, the government provides tax incentives to taxpayers affected by the Covid-19 virus outbreak, one of which is the Income Tax Article 21 Incentive. Using a qualitative descriptive analysis approach, this study collects data and information related to the calculation, depositing, reporting, and recording of Income Tax Article 21 incentives at PT.XYZ.