BIMBINGAN TEKNIS PENYAMPAIAN SPT TAHUNAN PASCA PEMBERLAKUKAN PMK NO. 44 TAHUN 2020 TERKAIT INSENTIF PAJAK

Abstract

As a source of state revenue, taxes are important for the government's attention. Covid 19 which was a worldwide disaster was also one of the reasons the government made corrections for its acceptance. Purchasing power forces the state to provide assistance to its people. One of the efforts made by issuing PMK No. 44 of 2020 in the form of tax incentives. The issuance of this regulation is intended to prevent people's purchasing power from deteriorating further. It is also hoped that the issuance of this rule will make the community have a deeper understanding of how to respond to the regulations. Besides that, he has skills in fulfilling tax obligations that are implemented in tax reporting.

 Keywords: Technical Guidance, PMK No.44 Year 2020, Tax Incentives