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

Wulidatul Imro'ah; Kika Andira; M. Zahid Zakhrafi; Sunairah; Yovita Kusuma

doi:10.70687/ijsr.v1i1.19

Authors

Wulidatul Imro'ah Universitas Islam Negeri Maulana Malik Ibrahim Malang Author
Kika Andira Universitas Islam Negeri Maulana Malik Ibrahim Malang Author
M. Zahid Zakhrafi Universitas Islam Negeri Maulana Malik Ibrahim Malang Author
Sunairah Universitas Islam Negeri Maulana Malik Ibrahim Malang Author
Yovita Kusuma Universitas Islam Negeri Maulana Malik Ibrahim Malang Author

DOI:

https://doi.org/10.70687/ijsr.v1i1.19

Keywords:

Tax Reform, Tax Revenue, Income Tax Article 21

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.