The Government of Indonesia in April 2019 declared Covid 19 pandemic as a national disaster. The Ministry of Finance has issued Decree No.23/PMK.03/2020 on Tax Incentives to stabilize the economy, purchasing power, and productivity of some sectors due to Covid 19. One of the tax incentives is government borne for the Income Tax Art 21 (PPh 21) , from the tax period of April 2020 until December 2020. This paper investigates the effectiveness of Article 21 Income Tax Incentive. Data was collected through questionnaires to Individual Taxpayer with annual salary maximum 200 million rupiah and work as an employee. Data was analyzed using multiple regression analysis in SPSS 25. We find that publicize tax policy and personal financial planning have positive significant effect towards the effectiveness of Article 21 Income Tax Incentive. However, tax system modernization and tax knowledge have no significant effect
with the effectiveness of incentive.