Implementation of the Harmonization Law of Tax Regulations and the Exclusion of Incentives in Analysis Income Tax Planning Article 21 in PT POT

Listyani, Ni Kadek Lena and Partika, I Dewa Made and Aryaningsih, Ni Nyoman (2022) Implementation of the Harmonization Law of Tax Regulations and the Exclusion of Incentives in Analysis Income Tax Planning Article 21 in PT POT. Implementation Of The Harmonization Law Of Tax Regulations And The Exclusion Of Incentives In Analysis Income Tax Planning Article 21 In PT POT.

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Abstract

The Covid-19 pandemic has resulted in PT POT seeking to reduce costs by implementing tax planning. The ratification of Law Number 7 of 2021 (UU HPP) was one of the factors that resulted in the Article 21 income tax incentive not being ex-tended. On the basis of these changes, it is important to conduct an analysis to determine a more efficient method of tax planning for Income Tax Article 21. The purpose of this study is to analyze the implementation of the HPP Law, the aboli-tion of Article 21 Income Tax incentives, and the tax planning applied to PT POT. This study processes data from interviews with accounting staff and tax staff of PT POT as well as Income Statements and List of Permanent Employees' salaries for the 2021 period. The analysis technique in this study is a descriptive technique with a qualitative approach using the Miles and Huberman model. The results of the study on the basis of the elimination of the Article 21 Income Tax incentive, the calculation of Article 21 Income Tax is returned to the original calculation before the incentive. In the implementation of tax planning, the implementation of the Net Method is more efficiently applied by PT POT.

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