155 Jurnal Ekonomi dan Bisnis, Vol. 8 No. 2 September 2021 P - ISSN : 2503-4413 E - ISSN : 2654-5837, Hal 155 – 162 PERHITUNGAN KEBIJAKAN INSENTIF PAJAK PENGHASILAN DI MASA PANDEMI COVID-19 Oleh : Gede Ngurah Indra Arya Aditya Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Pendidikan Nasional Bali Email : indraaditya@undiknas.ac.id Article Info Abstract Article History : Received 29 August - 2021 Accepted 07 Sept - 2021 Available Online 25 Sept - 2021 Indonesia has officially declared that the Covid-19 pandemic has been declared a non-natural national disaster. This is stated through Presidential Regulation of the Republic of Indonesia Number 12 of 2020. Of course, when facing a pandemic period, taxpayers get the right to benefits because they have overcome the Covid-19 problem through tax donations given. The government will issue a fiscal stimulus policy in the relaxation of Article 21 Income Tax with certain criteria regulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 44/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Virus Disease Pandemic (Covid-19) Corona Tax. This study uses quantitative and qualitative data sourced from scientific articles, tax laws and regulations, as well as theoretical books and procedures for calculating PPh Article 21 during the Covid-19 pandemic in Indonesia which can be used as the basis for ongoing research. Direct observation of the object of research, namely Taxpayers (WP) who get Income Tax Incentives (PPh) Article 21. The results of this research are to help the general public and in particular individual taxpayers to be able to independently calculate Article 21 PPh, especially to ensure whether Taxpayers can get Income Tax Incentives that can help ease the economic burden affected by the spread of Covid-19 in Indonesia. The government in terms of providing tax incentives has an impact on reducing state revenues from the tax sector, but this policy can help reduce the domino effect due to the Covid-19 pandemic on the national economy. Keyword : Covid-19, Tax Incentives, Article 21 Income Tax, Pandemic. 1. PENDAHULUAN Penyebaran virus Covid-19 yang telah terjadi di Indonesia langsung memberikan dampak buruk bagi seluruh kegiatan perekonomian di Indonesia. Pemerintah Indonesia telah menetapkan hal ini sebagai bencana tingkat nasional non-alam, melalui Keputusan Presiden Republik Indonesia Nomor 12 Tahun 2020. Keputusan Presiden ini mengatur mengenai pelaksanaan penanggulangan Covid-19 dimana peta penyebaran Covid-19 di Indonesia (Fitri, 2020). Pandemi covid-19 ini telah mengakibatkan menurunnya ketahanan ekonomi nasional dimana terjadi evaluasi dan deregulasi yang cukup signifikan. Salah satu yang dapat menjadi penopang untuk ekonomi nasional salah satunya adalah dari sektor pajak (Aqmarina, 2020). Pemungutan pajak bukan sekedar kewajiban bagi masyarakat namun juga terdapat hak dari masyarakat yang melekat, dimana dari penerimaan pajak dapat dipergunakan untuk memperkuat ketahanan ekonomi nasional pada Pemerintahan pusat maupun daerah (Rahman,