PENERAPAN PMK NO. 86 TAHUN 2020 ATAS PPH 21 ORANG PRIBADI STUDI KASUS PT. MAXINDO MOTO NUSANTARA

This study discusses the application of one of the regulations issued by the
government, especially the calculation, reporting of PPh Article 21 DTP and the
impact of the PMK policy no. 86 of 2020. One of the provisions for utilizing this
facility is that the taxpayer has a gross income of less than Rp. 200,000,000 in one
year, the employer's agency must be registered in the KLU as regulated in PMK no.
86 of 2020, and taxpayers must have a NPWP. The government's reason for issuing
this policy is to reduce the public's burden of paying taxes in the midst of the Covid19 pandemic.
The results of this study are in the form of calculating the annual gross
salary determination for 40 employees in order to determine the employees who are
entitled to the PPh 21 DTP incentives for 40 employees at PT. Maxindo Moto
Nusantara. In the calculation of the gross salary of 40 employees there are 5
employees who get a gross salary of more than Rp. 200,000,000 in one year. Which
means that the 5 employees are not entitled to PPh 21 DTP incentives and 35
employees are entitled to receive these incentives because they have gross salaries
below Rp. 200,000,000. For employees, this policy is considered to have a positive
impact and the company does not feel disadvantaged by this policy.