Implementation of Incentive Income Tax Article 22 to Business Sector Affected by Covid-19 (Case Study PT STI)

Sumarno Manrejo, Putwi Firdayanti
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Abstract

The purpose of this study is to determine the implementation of withholding tax Article 22 Incentive including the calculation, payment, reporting, and its impact on the business sector affected by Covid-19. The object of this research is a Japanese company located in Jakarta. The data used in this study were obtained from financial reports, and data related to imports for one year from October 1, 2019, to September 30, 2020. The research method used in this study is a qualitative method. The results of the study revealed that the company chose to take advantage of the import tax income article 22 exemption incentive, in the process the company had followed the applicable policy, but in the process of depositing and utilizing this import tax income article 22 incentive, the company made a technical error, so that for one tax period of a month the company did not get tax income article 22 import incentives. While the effect on the 2020 Annual Corporate Income Tax Return is underpaid, when viewed from the process carried out by the company and seen from the company's compliance indicators, it can be categorized as a compliant taxpayer even though the documentation and company discipline is still insufficient.
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对受新冠肺炎疫情影响的企业实施激励所得税第22条(案例研究PT STI)
本研究的目的是确定预扣税第22条激励措施的实施,包括计算、支付、报告及其对受新冠肺炎影响的商业部门的影响。本研究的对象是一家位于雅加达的日本公司。本研究使用的数据来自财务报告,以及2019年10月1日至2020年9月30日一年的进口相关数据。本研究采用的研究方法是定性方法。研究结果表明,公司选择利用进口税收入第22条免税优惠,在此过程中公司一直遵循适用政策,但在此进口税收入第22条优惠的存入和使用过程中,公司犯了一个技术错误,使公司在一个月的纳税期内没有获得税收收入第22条进口优惠。虽然对2020年度企业所得税申报表的影响不足,但从公司开展的流程和公司的合规指标来看,即使文件和公司纪律仍然不足,也可以归类为合规纳税人。
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