<![CDATA[The COVID-19 pandemic prompted the Indonesian government to introduce tax incentives, including Article 21 Income Tax borne by the government, to ease employees’ tax burdens and support economic recovery. However, the extent to which tax revenue differed between the pre-pandemic and subsequent periods remains important to examine. This study aims to compare Article 21 Income Tax revenue at KPP Pratama Palembang Seberang Ulu before and after the onset of the COVID-19 pandemic. A quantitative comparative approach was employed using secondary revenue data for 2018-2022. The data were analyzed using descriptive statistics, normality tests, and the Mann-Whitney U test with SPSS. The results show a statistically significant difference in Article 21 Income Tax revenue between the two periods, with a p-value of 0.004. The post-pandemic-period group had a higher mean rank (35.78) than the pre-pandemic group (22.58), while the effect size was 0.37, indicating a moderate effect. These findings demonstrate a difference in revenue patterns between the periods examined. However, the difference cannot be attributed solely to tax incentives, as economic recovery, employment conditions, income levels, and other tax policies may also have contributed to the observed changes.]]>
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