SKRIPSI IMPLEMENTASI PMK N0.110 TAHUN 2020 SEBAGAI INSENTIF PAJAK PENGHASILAN PASAL 21 DAN PASAL 25 DI MASA PANDEMI PADA PT WIDYA AIKA BERKARYA TAHUN 2020 --

Abstract
This research aims to find out what the substance of government policies
in incentivizing Article 21 and 25 PPh to workers before and after the Covid-19
Pandemic, and to find out the impact of providing PPh incentives article 21 and
25 for workers and companies as employers before and after the Covid-19
Pandemic. Data collection techniques are documentation, interviews and
literature studies. The analysis tools used are 110/PMK.03/2020, and tax law No.
36 of 2008.
The results of this study can be concluded that PT Widya Aika Karya can
save installments of Article 25 PPh of 2021 amounting to Rp8,243,869,00 while
in PPh Article 21 company employees receive a complete take home pay from the
company because PPh Article 21 has been borne by the Government.
Keywords: Tax Incentives, PPh Article 21, PPh Article 25, Tax Act.