Analisis Kebijakan Penurunan Angsuran Pajak Penghasilan Pasal 25 Di Masa Pandemi Covid 19 Di Tahun 2020-2021 (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Pademangan)
DOI:
https://doi.org/10.31334/jiap.v3i3.3165Abstract
Policy of decreasing corporate income tax installments through Perppu Number 1 of 2020 is one of the tax incentives provided government to corporate taxpayers as a form of coping with the pandemic Covid-19 to ease tax obligations in recovery efforts national economy. The purpose of this study was to analyze how policy implementation of income tax installment reduction Article 25, barriers and efforts made in KPP Pratama Jakarta Pademangan. This research using qualitative research methods with the aim of analyzing and describe the implementation based on Kapioru theory (2014). Results from research is the implementation of policies to reduce income tax installments Article 25 has gone well, and without obstacles so that no efforts that need to be made in its application, Policy Implementation the decrease in installments must be done consistently and continuously by taking into account the goals and objectives appropriate in accordance with Perppu No. 1 Year 2020.References
Buku :
Iriawan Maksudi, Beddy. 2013. Dasar-Dasar Administrasi Publik: Dari Klasik ke Kontemporer. Jakarta: Rajawali Pers.
Anwar Pohan, Chairil. 2017. Pengantar Perpajakan:Teori dan Konsep Hukum Pajak.Jakarta: Mitra Wacana Media.
Kurnia Rahayu, Siti. 2020. Perpajakan Konsep, Sistem dan Implementasi. Bandung: Rekayasa Sains.
Ali, Muhammad. 2017. Kebijakan Pendidikan Menengah Dalam Perspektif Govermance di Indonesia. Malang: UB Press.
Mustari, Nuryanti. 2015. Pemahaman Kebijakan Publik Formulasi, Implementasi dan Evaluasi Kebijakan Publik. Yogyakarta: Leutikaprio.
Kapioru. 2014. Kebijakan Publik: Proses, Analisis Dan Partisipasi. Bogor: Ghalia Indonesia.
Harjo, Dwikora. 2019. Perpajakan Indonesia Sebagai Materi Perkuliahan diPergiruan Tinggi edisi dua. Bogor: Mitra Wacana Media.
Hutomo, Sigit. 2018. Terampil Pajak Penghasilan. Yogyakarta: Andi Offset.
Jurnal
Aulawi, Anton. (2020). Penerbitan Peraturan Pemerintah PenggantiUndang-Undang Nomor1 Tahun 2020 Sebagai Strategi Kebijakan Pajak Pemerintah Indonesia Dalam Menghadapi Dampak Pandemi Covid-19 Terhadap Keuangan Negara. Di akses pada 23 Januari 2022 melalui http://ejournal.lppmunbaja.ac.id/index.php/progress/article/view/936/533
Tambunan, Maria. (2020). Kebijakan Perpajakan Di Indonesia Untuk Kemudahan Ekonomi Saat Masa Pandemi Covid-19. Di akses pada 23 Januari 2022 melalui http://jakp.fisip.unand.ac.id/index.php/jakp/article/view/100
Silalahi, Dina. (2020). Strategi Kebijakan Fiskal Pemerintah Indonesia dalam Menghadapi Dampak Pandemi COVID-19. Di akses pada 23 Januari 2022 melalui https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/193
Warsito, Palupi Lindiasari Samputra. (2020). Potensi Penurunan Pajak Dan Strategi Kebijakan Pajak Untuk Mengantisipasi Dampak Pandemi Covid-19: Perspektif Ketahanan Nasional. Di akses pada 23 Januari 2022 melalui https://jurnal.dpr.go.id/index.php/ekp/article/view/1933
Undang-Undang
Perppu Nomor 1 Tahun 2020 tentang Kebijakann Keuangan Negara Dan Stabilitas Sistem Keuangan Untuk Penanganan Pandemi Corona Virus D/Sease 2019 (Covid- 19) dan/atau dalam rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
