The legal aspect of changing the Final Income Tax as a tax incentive for MSMEs during the covid-19 period in Indonesia

Main Article Content

Hafied Noor Bagja, et. al.

Abstract

The 2019 Coronavirus Disease (Covid-19) pandemic, which attacked globally, including in Indonesia in early March 2020, triggered chaos that affected many sectors in Indonesia, such as the tourism and entertainment sector, industrial development, education, including the economy and MSMEs in it. MSMEs have an important role in national economic development. Apart from playing a role in economic growth and employment, it also provides income to the state through paid income taxes. The government is trying to combat this. So that the government issued a final PPh change policy for MSMEs so that this study aims to find out how the legal aspects of Final Income Tax changes as tax incentives for MSMEs. This research uses normative juridical research with a one-stop approach. The results of the study provide an illustration that changes in Final Income Tax are based on Article 6 Number (1) letter (i) of the Income Tax Law, which is the basis for implementing the Article is PP. 93 Tahn 2010, PMK No. 76 / PMK.03 / 2011 as further implementing regulations, and then also required to pay attention to the provisions of PMK No. 86 / PMK.03 / 2020 with the aim of obtaining a reduction in taxable income.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Article Details

How to Cite
et. al., H. N. B. . (2021). The legal aspect of changing the Final Income Tax as a tax incentive for MSMEs during the covid-19 period in Indonesia. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(8), 322–326. Retrieved from https://turcomat.org/index.php/turkbilmat/article/view/2803
Section
Research Articles