An Analysis of PPH 25 Incentive Utilization
DOI:
https://doi.org/10.37385/ijedr.v4i3.3341Keywords:
Knowing, Processing, Analyzing, Drawing Conclusions, Utilization of Income Tax Article 25 IncentivesAbstract
This study aims to determine how the implementation of PT.X's tax obligations before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic, in order to assess the benefits of utilizing these incentives on the Company. The method used is descriptive analysis method with case method. The data obtained will be processed and analyzed in accordance with the theory studied to draw conclusions. From the results of the study it can be concluded that the incentives have been utilized properly by PT. X, and this utilization has a good impact or provides benefits for the company, which means that the Income Tax Article 25 incentive has been right on target for the company. The amount of Income Tax Article 25 installments before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic.
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