Work

Analysis Of The Impact Of Tax Reform On Income Tax (PPH) 21 Revenue In Indonesia

Year: 2024

Type: article

Abstract: This research aims to analyze the impact of tax reform on Income Tax (PPH) 21 revenues in Indonesia. Tax reform was carried out by the government to increase efficiency and fairness in the tax system. The main focus of this research is identifying tax policy changes that have been implemented and analyzing how these changes affect PPH Article 21 revenue. This research uses a qualitative approach with descriptive methods, while the type of research uses literature study research to analyze tax policy, as well as the impact of tax reform on revenue. PPH Article 21. It is hoped that the results of this research will provide a better understanding of the effectiveness of tax reform in increasing income tax revenues from high-income employees.

Source: International Journal of Sociology of Religion.

DOI: 10.70687/ijsr.v1i1.19

Authors: Wulidatul Imro'ah, Kika Andira, M. Zahid Zakhrafi, Sunairah, Yovita Kusuma

Institution: Universitas Islam Negeri Maulana Malik Ibrahim

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4403828853

FWCI:

Cites:

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Related to: 10