Suchergebnisse

In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program, which along with the pandemic situation has been amended or replaced several times. One of the incentives provided is the Income Tax Article 21 incentive. Thisresearchexaminesto gives a comprehensive review and analysis of the implementation of the Income Tax Article 21 incentive for taxpayers affected by the Covid-19 Pandemic and the problems encountered throughout the policy's implementation. This study uses a descriptive qualitative approach to explain objectively, in detail, and in-depth the results obtained. Observation, in-depth interviews, and documentation techniques were used in collecting the data. This study indicates that although the Income Tax Article 21 incentive is beneficial for the recipients in spending during the pandemic, its implementation faces various challenges. In terms of the realization of this incentive, it is relatively low compared to the initial budget allocation, so it is doubtful that it will provide the expected multiplier effect on economic growth, as the objective of this policy. Thus, the improvement in economic and public consumption growth cannot be linked directly to the contribution of the Income Tax Article 21 incentives policy alone because many other things and policies can affect the economy.

In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program, which along with the pandemic situation has been amended or replaced several times. One of the incentives provided is the Income Tax Article 21 incentive. Thisresearchexaminesto gives a comprehensive review and analysis of the implementation of the Income Tax Article 21 incentive for taxpayers affected by the Covid-19 Pandemic and the problems encountered throughout the policy's implementation. This study uses a descriptive qualitative approach to explain objectively, in detail, and in-depth the results obtained. Observation, in-depth interviews, and documentation techniques were used in collecting the data. This study indicates that although the Income Tax Article 21 incentive is beneficial for the recipients in spending during the pandemic, its implementation faces various challenges. In terms of the realization of this incentive, it is relatively low compared to the initial budget allocation, so it is doubtful that it will provide the expected multiplier effect on economic growth, as the objective of this policy. Thus, the improvement in economic and public consumption growth cannot be linked directly to the contribution of the Income Tax Article 21 incentives policy alone because many other things and policies can affect the economy.

Taxes are useful as the main source of revenue from the State Budget and are used to finance all State interests. Therefore, improving services and people's welfare is the final goal of the imposition of taxes. One of the things that the government is trying to attract the public's trust to pay taxes is by implementing a self-assessment system. Therefore the authors want to know the implementation of withholding and depositing income tax article 21 on employees of PT. Daya Mitra Sarana and to find out whether PT. Daya Mitra Sarana is compliant and compliant with the regulations. The method used in this writing is the interview method and literature method. The conclusions that the authors can get as a result of the Job Training Report and the discussion that has been done at PT. Daya Mitra Sarana regarding the Evaluation of the Implementation of Withholding and Depositing Income Tax (PPh) Article 21 for employees, namely the calculation / Withholding and deposit of income tax (PPh) 21 at PT. Daya Mitra Sarana is done every month correctly and never too late and is in accordance with Law No. 36 of 2008 concerning income tax and the Director General of Taxes Regulation No. PER-16 / PJ / 2016. Keyword : Income, tax (PPh) 21

In December 2019, the World Trade Organization (WTO) litigation system was deadlocked. One of the important concerns which arose then was how the blockage of the litigation system could affect Dispute Settlement Understanding (DSU) procedural provisions governing the suspension of concession and other obligations. In the light of this these circumstances, we need to discuss the "sequencing" issues regarding the claimant's procedural right to seek authorization for suspension in accordance with Article 22 of the DSU and implementation procedure envisaged in Article 21(5). Thus far, the WTO judicial bodies have been inclined to the position that there is no "sequencing condition" for exercising procedural rights provided in Article 22. Contrary to the position of the WTO jurisprudence, academics mostly advocate that the relationship between Articles 21(5) and 22 of the DSU exists through sequencing prerequisite. However, this problem needs to be redefined in the light of the irregular circumstances that may be created by the blockage of the litigation system. Therefore, exclusively in situation where litigation is in blockage, the claimant should be entitled to commence the Article 22 procedure, without prior employment of the implementation procedure in accordance with Article 21(5) of the DSU. In normal circumstances, the claimant must respect a sequencing prerequisite.

RESUMEN: El derecho a la participación política se encuentra en el artículo 21 de la Declaración Universal de Derechos Humanos como un derecho humano. Este derecho ha seguido un desarrollo a nivel internacional desde una perspectiva global, así como continental, por lo que se analiza su evolución en los últimos 70 años y el impacto que ha tenido dentro del desarrollo del Derecho Internacional de los Derechos Humanos. Por último se subraya el carácter fundamental del derecho a participar así como una proyección de su desarrollo en el futuro.ABSTRACT: The right to political participation is found in article 21 of the Universal Declaration of Human Rights as a human right. This right has followed an international development from a global as well as a continental perspective, so its evolution over the last 70 years and the impact it has had on the development of the International Law of Human Rights is analyzed. Finally, the fundamental character of the right to participate is stressed, as well as a projection of its.PALABRAS CLAVE: derechos humanos, participación política, democracia, ciudadanía, derechos.KEYWORDS: human rights, political participation, democracy, citizenship, rights.