<![CDATA[This study aims to see and analyze the impact of Income Taz Article 21 and its policy for employee welfare and public purchasing power. The author uses a systematic literature method with data retrieved from various relevant literature sources. The study results indicate that the policy of Income Tax Article 21 significantly impacts employee welfare and public purchasing power. The implementation of the TER simplifies tax calculations, reduces employee tax burdens, and increases net income, thereby strengthening economic stability and workforce productivity. Tax incentives such as government-borne PPh 21 have effectively supported purchasing power, especially during the pandemic, by providing additional disposable income. Furthermore, increases in the non-taxable income threshold (PTKP) positively affect the welfare and purchasing power of low- to middle-income groups. Optimizing PPh 21 policies to balance state interests and public welfare is essential for supporting inclusive and sustainable economic growth.]]>
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