Detail Cantuman

The Covid-19 pandemic has a negative impact on the economic sector and
the taxation sector and also has reduced company income that causing many employees
to be affected by salary cuts or layoffs. This dire situation inspired the government to
grant Article 21 Income Tax borne by the government incentives in order to ease the
burden of mandatory taxes and can help restore people's purchasing power. Objective: To
analyze the Article 21 Income Tax borne by the government Incentive Policy in the
context of handling Covid-19 at West Bekasi Small Tax Office based on an analysis of
effectiveness, obstacles faced, and efforts made to overcome obstacles. Methods: This
research was descriptive qualitative. The data collection methods were Observation,
Documentation, and interviews. Result: The provision of Article 21 Income Tax borne
by the government incentive at West Bekasi Small Tax Office is still not effective because
there are still many taxpayers who have not taken advantage of this incentive due to lack
of information and socialization provided, this is based on achieving goals, integration,
and adaptation. The obstacles faced are the lack of comprehensive socialization because
there are still many taxpayers who do not have the information about the incentive so
many taxpayers do not take advantage of this policy. There is also a lack of awareness of
taxpayers in reporting the realization of the use of Article 21 Income Tax borne by the
government incentive. The efforts made by West Bekasi Small Tax Office are by
conducting comprehensive socialization and maintaining synergy/cooperation between
the Tax Office and taxpayers.