The Indonesia government grants an incentive for Article 21 Income Tax to increase public consumption which has decreased due to Covid-19 pandemic. This article discusses the effectiveness of tax incentives for taxpayers and factors that contribute to the effectiveness. We measured the effectiveness with taxpayers awareness and the economic effect for taxpayers. Data was collected through questionnaires and analyzed using multiple regression analysis. The results are publicized tax policy and personal financial planning have positive significant effects towards the effectiveness of Article 21 Income Tax incentive.