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"Salah satu KEK yang telah beroperasi adalah KEK Singhasari yang disahkan melalui Surat Keputusan Menteri Koordinator Bidang Perekonomian Selaku Ketua Dewan Nasional KEK Nomor 2 Tahun 2022. Akan tetapi, pada awal pengembangannya masih dirasa belum optimal sehingga dalam pelaksanaannya memunculkan isu pada kemudahan administrasi. Penelitian ini bertujuan untuk menganalisis administrasi perpajakan atas insentif pajak jika ditinjau dari asas kemudahan administrasi Kawasan Ekonomi Khusus Singhasari. Dalam pengumpulan datanya, penelitian post positivist ini memanfaatkan studi lapangan dan studi literatur. Hasil penelitian ini menunjukkan bahwa asas kemudahan administrasi belum sepenuhnya dapat diterapkan yang ditunjukkan karena adanya ketidaksesuaian antara penerapan dan peraturannya dan permasalahan pada sistem pengajuan insentif pajak. Akan tetapi, asas certainty sudah diterapkan pada pemberlakuan insentif pajak di KEK Singhasari. Sedangkan baik asas ef iciency maupun simplicity, masing-masing belum dapat diterapkan sepenuhnya pada pengajuan insentif pajak di KEK Singhasari yang ditunjukkan dengan besarnya time cost yang dibutuhkan untuk menunggu keputusan pemanfaatan insentif pajak di KEK dan kendala yang dialami pada sistem OSS. Berdasarkan hasil tersebut dapat dilihat jika masih diperlukan perbaikan pada sistem pengajuan insentif pajak dan regulasi yang mengatur tentang pemberlakuan insentif pajak.

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One of the SEZs that has been operating is the Singhasari SEZ which was authorized through the Decree of the Coordinating Minister for Economic Affairs as Chairman of the National SEZ Council Number 2 of 2022. However, at the beginning of its development it was still considered not optimal so that in its implementation it raised issues on administrative ease. This study aims to analyze the tax administration of tax incentives when viewed from the principle of ease of administration of the Singhasari Special Economic Zone. In collecting data, this post-positivist research utilizes field studies and literature studies. The results of this study indicate that the principle of administrative convenience has not been fully implemented which is indicated because of the discrepancy between the application and the regulations and problems with the tax incentive submission system. However, the principle of certainty has been applied to the implementation of tax incentives in the Singhasari SEZ. Meanwhile, both the principles of efficiency and simplicity, respectively, cannot be fully applied to the application for tax incentives in the Singhasari SEZ, as indicated by the amount of time cost required to wait for a decision on the utilization of tax incentives in the SEZ and the obstacles experienced in the OSS system. Based on these results, it can be seen that improvements are still needed in the tax incentive application system and regulations governing the implementation of tax incentives."

"Kebijakan Insentif Pajak Penghasilan dan pengembangan Kawasan Ekonomi Khusus adalah dua kebijakan yang digunakan untuk meningkatkan ekonomi Indonesia melalui investasi. Dengan penerapan kebijakan Insentif Pajak Penghasilan di Kawasan Ekonomi Khusus adalah upaya maksimal pemerintah untuk meningkatkan investasi. Oleh karena itu, untuk menerapkan kebijakan insentif pajak yang lebih baik dan implementasi yang lebih efektif, penilaian kebijakan insentif pajak dapat dilakukan melalui 10 prinsip Kebijakan Pajak yang Baik untuk mengetahui dan memahami lebih dalam tentang pertimbangan perumusan dan implementasi kebijakan dan dapat memberikan solusi agar kebijakan dapat bekerja lebih baik dalam melakukan tujuannya. Dengan menggunakan metode post-positivist, hasil penilaian menggunakan sepuluh prinsip adalah kebijakan insentif pajak penghasilan memenuhi beberapa prinsip dengan memenuhi tujuan utama peningkatan investasi di zona ekonomi khusus, namun dari beberapa prinsip yang tidak terpenuhi, prinsip certainty merupakan prinsip yang memegang peran utama dalam tidak terpenuhinya prinsip-prinsip tersebut karena kepastian kebijakan pemberian insentif dinilai kurang jelas yang mempengaruhi minat wajib pajak untuk memanfaatkan insentif. Sehingga untuk menilai kebijakan insentif pajak penghasilan di Kawasan Ekonomi Khusus berdasarkan prinsip-prinsip yang berkaitan, menjadi sulit dikarenakan kurang adanya wajib pajak yang memanfaatkan insentif tersebut. Maka, masih perlu perbaikan dalam menerapkan kebijakan sehingga mereka dapat diimplementasikan secara efektif dan efisien.

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Income Tax Incentive policies and the development of Special Economic Zones are two policies used to increase Indonesia's economy through investment. With the implementation of an Income Tax Incentive policy in Special Economic Zones is the government's maximum effort to increase investment. Therefore, to implement a better tax incentive policy and a more effective implementation, a tax incentive policy assessment can be carried out through the 10 principles of Good Tax Policy to know and understand more deeply about the consideration of formulation and implementation of the policy and can provide solutions so that policies can work better at doing its purpose. Using post-positivist method, the results of the assessment using the ten principles are the income tax incentive policy fulfills several principles by fulfilling the main objective of increasing investment in special economic zones, but from several principles that are not fulfilled, the certainty principle is a principle that plays a major role in not fulfilling these principles because the certainty of the policy of providing incentives is considered unclear which affects the interest of taxpayers to use incentives. To assess the income tax incentive policy in the Special Economic Zones based on the related principles, it becomes difficult because of the lack of taxpayers who take advantage of these incentives. It means that the policy still need improvement in implementing policies so that they can be implemented effectively and efficiently. "

"Mekanisme pembayaran pajak menjadi salah satu indikator ease of doing business yang diukur oleh Bank Dunia terhadap suatu negara. Untuk mendukung terwujudnya ease of doing business ini, pemerintah Indonesia menerbitkan Peraturan Menteri Keuangan (PMK) No.9/PMK.03/2018 tentang Surat Pemberitahuan. Dalam peraturan ini, tata cara pelaporan Surat Pemberitahuan (SPT) Masa PPh Pasal 21 yang tadinya secara manual melalui kantor pelayanan pajak diubah menjadi wajib menggunakan sistem e-filing. Penerapan teknologi dan informasi dalam pelaporan SPT Masa ini dimaksudkan untuk semakin mempermudah Wajib Pajak dalam melakukan administrasi perpajakan sehingga selaras dengan asas ease of administration. Tujuan dari penelitian ini ialah menganalisis implementasi kewajiban pelaporan SPT Masa melalui sistem e-filing tersebut apakah sudah sesuai dengan asas ease of administration, yaitu dari segi kepastian hukum, efisiensi, kenyamanan, dan kesederhanaan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui survey. Hasil dari penelitian ini menunjukkan bahwa kewajiban pelaporan SPT masa melalui sistem e-filing sudah memenuhi indikator kepastian hukum, efisiensi, kenyamanan, dan kesederhanaan yang menjadikan implementasi kebijakan ini sudah sangat baik jika ditinjau dari asas ease of administration.

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The tax payment mechanism is one of the indicators in ease of doing business as measured by the World Bank towards a country. To support the realization of this ease of doing business, the Indonesian government issued a Minister of Finance (MoF) Regulation No.9/PMK.03/2018, that regulates tax returns. In this regulation, the procedure for reporting tax returns for Income Tax Article 21, that had been manually through the tax office was changed to being obliged to use the e-filing system. The application of technology and information in this monthly tax returns reporting is intended to further facilitate taxpayers in carrying out tax administration so that it is aligned with the principle of ease of administration. The purpose of this study is to analyze the implementation of the monthly tax returns reporting obligations through the e-filing system whether it is in accordance with the principle of ease of administration, namely in terms of certainty, efficiency, convenience, and simplicity. This study uses a quantitative descriptive approach with data collection techniques through surveys. The results of this study indicate that the obligation of monthly tax returns reporting through the e-filing system has met the indicators of certainty, efficiency, convenience, and simplicity that make the implementation of this policy can be interpreted very well when viewed from the principle of the ease of administration."

"Kota Bandung merupakan salah satu wilayah yang memiliki keunggulan seni budaya dan ekonomi kreatif di Indonesia. Dalam hal mendukung potensi ekonomi kreatif, termasuk potensi yang ada di Kota Bandung, Pemerintah menyusun kebijakan yang dianggap dapat mendorong produktivitas para pelaku ekonomi kreatif. Kebijakan tersebut diejawantahkan di dalam Peraturan Pemerintah Nomor 24 tahun 2022 tentang Peraturan Pelaksana Undang-Undang Nomor 24 tahun 2019 tentang Ekonomi Kreatif. Penelitian ini bertujuan untuk menganalisis desain kebijakan pemberian insentif pajak bagi pelaku ekonomi kreatif di Kota Bandung beserta tantangan dalam merumuskan kebijakan tersebut. Penelitian ini menggunakan pendekatan kualitatif dan menggunakan teknik pengumpulan data berupa studi lapangan dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pemerintah perlu mendesain kebijakan insentif pajak pengurangan beban Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan insentif pajak pengurangan beban Pajak Barang dan Jasa Tertentu (PBJT) atas Jasa Kesenian dan Hiburan di Kota Bandung. Tantangan yang dihadapi jika Pemerintah Daerah hendak merumuskan kebijakan insentif pajak bagi pelaku ekonomi kreatif adalah kurangnya penggunaan prinsip evidence-based policy dalam pembuatan kebijakan, kurangnya koordinasi antara pemerintah dan pelaku ekonomi kreatif, sosialisasi kebijakan yang kurang gencar dilakukan, dan keterbatasan Sumber Daya Manusia (SDM) secara kualitas dan kuantitas di Pemerintah Daerah. Selain itu, Penelitian ini menemukan, di dalam perumusan kebijakan insentif pajak bagi pelaku ekonomi kreatif, perlu diperhatikan beberapa hal seperti pembentukan kebijakan pendukung insentif pajak di luar kewajiban perpajakn pelaku ekonomi kreatif dan penetapan syarat-syarat administratif sebelum dapat memanfaatkan insentif pajak.

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Bandung is one of the regions that has a superiority in arts, culture, and creative economy in Indonesia. In terms of supporting the potentials of the creative economy, including the potential that exists in Bandung, the government formulates policies that are considered to be able to encourage the productivity of creative economy actors. This policy is embodied in Government Regulation Number 24 of 2024 on Implementation of Law Number 24 of 2019 on Creative Economy. This research aims to analyze the design of policies providing tax incentives for creative economy actors in Bandung along with the challenges in formulating these policies. This research uses a qualitative approach and uses data collection techniques in the form of field studies and literature studies. The research results show that the government needs to design a tax incentive policy to reduce the tax burden of Land and Building Tax and tax incentives to reduce the tax burden of Entertainment Tax in Bandung. The challenges faced if the Regional Government of Bandung wants to formulate tax incentive policies for creative economy actors are lack of use of evidence-based policy principles in policy making, lack of coordination between the government and creative economy actors, less intensive policy dissemination, and limited Human Resources in terms both of quality and quantity of Regional Government. Apart from that, this research founds that in formulating tax incentive policies for creative economy actors, it is necessary to pay attention to several things such as the formation of policies that support tax incentive besides the tax obligations of creative economy actors and the determination of administrative requirements before they use tax incentives. "

"Inovasi bertujuan menciptakan gagasan baru yang diimplementasikan dan menjadi alasan utama peradaban modern. Proses inovasi melibatkan prinsip-prinsip kunci yang salah satunya merupakan penelitian dan pengembangan. Dukungan pemerintah dalam kegiatan penelitian dan pengembangan dapat berupa pemberian fasilitas insentif pajak yang dapat dimanfaatkan dalam menjalankan kegiatan penelitian dan pengembangan. Tujuan penelitian ini adalah untuk menganalisis kebijakan insentif pajak atas kegiatan penelitian dan pengembangan dengan membandingkan beberapa negara yaitu Indonesia, Turki, dan Portugal. Penelitian ini menggunakan metode kualitatif deskriptif dengan pengumpulan data melalui studi kepustakaan dan studi lapangan. Hasil penelitian menunjukkan bahwa masih rendahnya Wajib Pajak yang memiliki minat dalam memanfaatkan kebijakan insentif pajak atas kegiatan penelitian dan pengembangan. Faktor utama dari rendahnya minat Wajib Pajak dalam memanfaatkan insentif pajak ini adalah karena tingginya peluang Wajib Pajak untuk dilakukan pemeriksaan setelah memanfaatkan kebijakan ini. Walaupun, Wajib Pajak tidak memiliki minat untuk menerapkan kebijakan ini, dampak atas beberapa faktor seperti tingkat aktivitas penelitian dan pengembangan, daya saing global, dan beberapa hal yang terdampak lainnya tidak mengalami penurunan dan cenderung positif. Hal tersebut menunjukkan bahwa kebijakan insentif pajak atas kegiatan penelitian dan pengembangan di Indonesia tidak memberikan dampak terhadap aktivitas penelitian dan pengembangan.

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Innovation aims to create new ideas that are implemented and become the main reason for modern civilization. The innovation process involves key principles, one of which is research and development. Government support in research and development activities can be in the form of providing tax incentive facilities that can be utilized in carrying out research and development activities. The purpose of this study is to analyze tax incentive policies on research and development activities by comparing several countries, namely Indonesia, Turkey, and Portugal. This research uses descriptive qualitative method with data collection through literature study and field study. The results showed that there are still low taxpayers who have an interest in utilizing tax incentive policies for research and development activities. The main factor of the low interest of taxpayers in utilizing this tax incentive is due to the high chance of taxpayers to be audited after utilizing this policy. Although, taxpayers do not have an interest in applying this policy, the impact on several factors such as the level of research and development activities, global competitiveness, and several other affected things has not decreased and tends to be positive. This shows that the tax incentive policy on research and development activities in Indonesia has no impact on research and development activities."

"Tax is people levy to government base on constitution, which could be complused without getting repayment directly and tax revenue is used for general expenditures increased number of registered tax payers forms a significant point the Directorate General of Taxes must manage for higher tax income. Carlos A Silvani suggests that gap between potential tax payer and registered tax payer affect failure the effectivity of tax administration. One measure the Directorate General of Taxes would take to overcome the case is determining official rank-based Tax Payer Registration Number in potential tax payers even the latter have no Tax Payer Number, yet.This aims at personal tax payers such as employees and employers, for example. This issue of official rankbased Tax Payer Number is for administrative simplicity. Research method employed in this thesis is qualitative in manner, descriptive analysis; where field circumstances are adjusted to the current theories. Using sample issue official rank-based Tax Payer Registration Number as KPP Pratama Jakarta Cakung Dua. Tax office manage, this research examines whether or not determining official rank base Tax Payer Registration number goes with the principle of tax collection, that is administrative simplicity ? And is the procedures effective to increase earning ?Research results reveal that determining official-rank based Tax Payer Registration Number has met the simplicity principle in tax collection considering the applied-internal data almost cost nothing. However, compliance achieves none as many tax payer do not report their annual tax return. Sure, the point will add administrative load to the Tax Office and determining official-rank based Tax Payer Registration Number is ess effective in short term because of tax payers poor knowledge and awareness to perform their tax liabilities. Some helpful suggestions include necessities to expand knowledge of tax payers and increase their awareness of tax right and liabilities. This many come to reality by means of intensive socialization to tax payers. This research needs further observation, as well, of the same type and with more samples for wider range of generalization to prove and validate the current results."

"Penelitian ini menganalisis implikasi dari adanya keterlambatan penerbitan Faktur Pajak serta implikasi dari kebijakan pengenaan sanksinya. Adanya keterlambatan penerbitan Faktur Pajak oleh Pengusaha Kena Pajak mengakibatkan PKP Penjual akan terkena sanksi administrasi denda sebesar 2% dari Dasar Pengenaan Pajak. Perhitungan besaran sanksi yang dihitung dari Dasar Pengenaan Pajak menyebabkan besaran sanksi akan semakin tinggi seiring dengan semakin besarnya penyerahan yang dilakukan, hanya karena kesalahan terlambat dalam menerbitkan Faktur Pajak. Tujuan penelitian ini adalah menganalisis implikasi yang timbul dari keterlambatan penerbitan Faktur Pajak dan menganalisis penerapan sanksi keterlambatan penerbitan faktur pajak terhadap beban perpajakan yang timbul khususnya pada PT.QWE. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma post positivis. Hasil penelitian menunjukkan bahwa adanya pengenaan sanksi keterlambatan penerbitan Faktur Pajak menimbulkan beban perpajakan meliputi direct money cost, time cost dan psychological cost yang menyebabkan terganggunya cashflow perusahaan sehingga mendistorsi wajib pajak dalam mengambil keputusan bisnisnya. Selain berpengaruh kepada wajib pajak, adanya pengenaan sanksi tersebut juga berimplikasi kepada timbulnya biaya terhadap otoritas pajak (administrative cost).

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This study analyzes the implications of the delay in the issuance of Tax Invoice and the implications of the policy imposition of sanctions. Any delay in issuing a Tax Invoice by a Taxable Entrepreneur will be subjected to administrative sanctions of 2% from the Tax Base. The amount of sanctions calculated from the Basic Tax Imposition causes the number of sanctions to be higher along with th greater submission, only because of the delay when issuing a Tax Invoice. The purpose of this study is to analyze the implications arising from the late issuance of Tax Invoice and analyze the application of sanctions for the late issuance of tax invoices to the Cost of Taxation that arises especially for PT.QWE. This research uses a quantitative approach with a post positivist paradigm. The results showed that the imposition of sanctions for the delayed issuance of Tax Invoice raises tax burden including direct money costs, time costs and psychological costs. This can cause disruption of corporate cashflow so that distortion taxpayers in making business decisions. In addition to influencing taxpayers, the imposition of sanctions also has implications for the cost of the tax authority (administrative cost)."

"Penghasilan Tidak Kena Pajak PTKP merupakan perlindungan atas penghasilan minimum yang akan digunakan untuk memenuhi kebutuhan minimum wajib pajak dan jumlah tanggungan yang dimilikinya. Adanya kebijakan PTKP tahun 2016 memiliki pengaruh bagi wajib pajak dan pemberi kerja. Penelitian ini bertujuan untuk menganalisis kebijakan penyesuian PTKP tahun 2016 bagi kemampuan membayar wajib pajak jika ditinjau dari Kebutuhan Hidup Layak serta implikasi administrasti perpajakan atas penyesuaian PTKP di pertengahan tahun ditinjau dari asas ease of administration dengan studi kasus PT EJK. Penelitian ini dilakukan dengan melakukan studi pustaka serta studi lapangan berupa wawancara. Pendekatan penelitian yang digunakan adalah pendekatan penelitian kualitatif. Hasil dari penelitian ini yakni jumlah PTKP yang diatur dalam PMK 101/PMK.010/2016 belum mampu memberikan perlindungan terhadap penghasilan yang digunakan oleh wajib pajak beserta tanggungannya untuk memenuhi kebutuhan hidup layaknya. Bagi pemberi kerja adanya penyesuaian PTKP tahun 2016 yang ditetapkan dipertengahan tahun dan berlaku surut tidak mencerminkan kebijakan pajak yang sesuai dengan asas ease of administration karena tidak memberikan kenyamanan bagi pemberi kerja dan meningkatkan cost of compliance pemberi kerja seperti direct money, time costs, dan psychological cost.

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Personal Exemption is a protection against minimum income that will be used to meet the minimum taxpayer requirement and the number of dependents it has. The existence of Personal Exemption Adjustment Policy in 2016 has influence for taxpayers and employers. This study aims to analyze the policy of Personal Exemption adjustment in 2016 for the ability to pay taxpayers in terms of Decent Living Needs and tax administration implications for the adjustment of Personal Exemption in the middle of the year in terms of ease of administration with case study PT EJK. This research is done by doing a study of the literature and field studies in the form of an interview. The research approach used is a qualitative research approach.

The result of this research is that the number of personal exemption that regulated in PMK 101 PMK.010 2016 has not been able to provide protection to the income used by the taxpayers and their dependents to fulfill their life needs. For the employer, the adjustment of Personal Exemption in 2016 determined in the middle of the year and retroactive does not reflect the tax policies in accordance with the principle of ease of administration because it does not provide comfort for the employer and increases the cost of compliance of the employer either direct money, time costs, and psychological cost."

"Realisasi insentif PPN Ditanggung Pemerintah atas penyerahan jasa sewa toko kepada pedagan eceran yang diberikan pemerintah tidak mencapai target yang ditetapkan. Selain itu, masa pemberian insentif yang terbilang singkat, yaitu hanya untuk 3 bulan masa sewa mulai dari bulan Agustus – Oktober 2021 serta waktu pemberian insentif yang kurang tepat membuat insentif tidak banyak dimanfaatkan oleh pedagang eceran. Penelitian ini bertujuan untuk melakukan evaluasi atas pemberlakuan kebijakan insentif PPN Ditanggung Pemerintah atas penyerahan jasa sewa toko kepada pedagang eceran, menggunakan empat kriteria evaluasi kebijakan William N. Dunn, yaitu efektivitas, kecukupan, responsivitas, dan ketepatan. Penelitian ini menggunakan pendekatan post positivist karena membutuhkan Operasionalisasi Konsep untuk menurunkan indikator-indikator teori yang digunakan dalam analisis. Penelitian ini menyimpulkan empat hasil. Pertama, dari kriteria efektivitas, insentif ini tidak efektif yang disebabkan karena sasaran/target dan tujuan kebijakan insentif tidak tercapai. Kedua, dari kriteria kecukupan, insentif ini tidak cukup karena hanya menjadi salah satu indikator dalam mendorong pertumbuhan perdagangan eceran, serta tidak cukup dari segi jangka waktu pemberian insentif yang hanya 3 bulan. Ketiga, dari kriteria responsivitas, insentif ini kurang responsif karena tidak mengakomodir keseluruhan pedagang eceran untuk dapat memanfaatkan insentif tersebut. Keempat, dari kriteria ketepatan, insentif ini tidak secara keseluruhan memenuhi kriteria ketepatan yang disebabkan karena dampak dan manfaat insentif yang tidak dirasakan secara signifikan oleh sasaran pemberian insentif, yaitu pedagang eceran atau ritel.

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Realization of the Value Added Tax Borne by Government incentives on transfer of store rent service to the retail sector did not reach the target. Furthermore, the period of the incentives implementation is relatively short, which is only for 3 months of rental period starting from August – October 2021 and the timing of incentive is not appropriate, because the incentives are not widely used by the retail sector. This study aims to evaluate the implementation of the Value Added Tax Borne by Government incentives on transfer of store rent service to the retail sector using four William N. Dunn’s policy evaluation, there are effectiveness, adequacy, responsiveness, and appropriateness. This study uses a post-positivist approach and uses the Concept Operations to derive theoretical indicators used in analysis. This study concludes four results. First, from the effectiveness criteria, this incentive is not effective because the targets and purposes of the incentives are not achieved. Second, from the adequacy criteria, this incentive is not sufficient because it does not include all indicators to encourage retail growth, and the incentive period is only 3 months. Third, from the responsiveness criteria, this incentive is less responsive because it does not accommodate all retail sectors to take advantage of the incentive. Fourth, from the appropriateness criteria, the incentive does not entirely meet the criteria due to the impact and benefits of incentives that do not affect the retail sector significantly."

"Setelah berbagai insentif pajak Covid-19 (Covid) digelontorkan oleh pemerintah, sudah saatnya dilakukan pengujian efektivitas kebijakan agar dapat mengurangi defisit anggaran negara. Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah (PPh 21 DTP) merupakan salah satu kebijakan insentif pajak Covid yang dimaksudkan untuk meningkatkan daya beli masyarakat berstatus pegawai. Namun, adanya ketimpangan yang secara relatif signifikan antara alokasi anggaran dan realisasi anggaran (tax expenditure) atas insentif PPh 21 DTP, menunjukkan bahwa kebijakan insentif PPh 21 DTP masih sepi peminat. Tujun penelitian ini adalah untuk terukurnya efektivitas kebijakan insentif PPh 21 DTP dalam meningkatkan daya beli Wajib Pajak berstatus pegawai dan teridentifikasinya kendala yang dihadapi pemotong Pajak Penghasilan Pasal 21 (PPh 21) dalam memanfaatkan insentif PPh 21 DTP di Kecamatan Bekasi Barat. Pengukuran terhadap konsep efektivitas kebijakan diimplementasikan berdasarkan teori yang dikemukakan oleh Knoepfel. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif, dengan teknik pengumpulan data survey terhadap sejumlah pegawai yang memanfaatkan insentif PPh 21 DTP dan perusahaaan-perusahaan yang memanfaatkan insentif PPh 21 DTP di Kecamatan Bekasi Barat. Survey dilakukan secara daring dan luring, dengan menggunakan teknik self-administered questioner maupun face-to-face interview. Hasil penelitian menunjukkan bahwa kebijakan insentif PPh 21 DTP dalam meningkatkan daya beli Wajib Pajak berstatus pegawai masih “Kurang Efektif”. Secara lebih spesifik, pengukuran dalam dimensi impact mencatat perolehan angka dalam kategori “Cukup Berdampak”, sedangkan dalam dimensi outcome mencatat perolehan angka dalam kategori “Kurang Memberi Manfaat”. Pemberi kerja diketahui menghadapi kendala-kendala dalam memanfaatkan insentif, yaitu adanya kewajiban administratif yang sepenuhnya dibebankan terhadap pemberi kerja, kewajiban tambahan untuk melaksanakan pendataan terhadap pegawai-pegawai nya, dan adanya potensi pengenaan sanksi administrasi secara tidak langsung atas kealpaan maupun kelalaian dalam melaksanakan pelaporan realisasi insentif.

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After various Covid-19 (Covid) tax incentives have been disbursed by the government, it is time to test policies in order to reduce the state budget deficit. The Employment Income Tax Incentive Borne by the Government is one of the Covid tax policies used to increase the purchasing power of society with employee status. However, the relatively significant gap between the budget allocation and the budget realization for Employment Income Tax Incentive Policy Borne by the Government, shows that the Employment Income Tax Incentive Policy Borne by the Government is still lacking in interest. The purpose of this study is to measure the policy effectiveness of the Employment Income Tax Incentive Borne by the Government in increasing the purchasing power of the taxpayer with employee status and to identify the obstacles faced by the withholding agent of Employment Income Tax in utilizing the incentives of the Employment Income Tax Borne by the Government in the West Bekasi District. The measurement of the policy effectiveness concept that is implemented is based on the theory proposed by Knoepfel. The research was conducted using a quantitative approach with survey data collection techniques on the number of employees who utilize Employment Income Tax Borne by the Government and companies that utilize the Employment Income Tax Borne by the Government in the West Bekasi District. The survey was conducted online and offline based on a self-administered questionnaire and face-to-face interview techniques. The results of the study indicate that the policy effectiveness of the Employment Income Tax Incentive Borne by the Government is still "Less Effective”. More specifically, the measurement in the impact dimension recorded a score in the "Quite Impactful" category, while in the outcome dimension it recorded a score in the "Less Useful" category. Employers are known to face obstacles in utilizing incentives, namely administrative obligations wholly passed on to the employer, the additional obligation to collect data from employees, and the possibility of imposing indirect administrative sanctions for negligence or omission in the implementation of the incentive realization reporting."