<b>Capabilities and Opportunities of Gojek Indonesia and Maxim Online Transportation Partners: Simulation of Income Tax Payable (PPh 21)</b>

<p dir="ltr">The purpose of this study is to measure the opportunity and ability of income tax payable PPh 21 from non-permanent employees (mitra driver) of Gojek Indonesia and Maxim online transportation in Jayapura City. Economic deterrence model research theory, especially the sub-theories of tax avoidance, incentives, and trust. The sample was 203 with the variance inclusion method, and data collection using questionnaire. Quantitative analysis method with descriptive statistics: distribution, pattern, variety, scatter, inconsistent line (polynomial) and data relation. The main findings of the research, the maximum tax simulation payable PPh 21 gojek indonesia mitra driver is IDR 340,400,-/month, next for maxim online transportation of IDR 325,000,-/month. In addition, 1 in 5 mitra driver do not have permanent workers; Assuming the behavior of mitra driver <8 hours/day, there is uncertainty regarding PPh 21; the assumption of profit sharing for mitra driver and the company reduces the ability of PPh 21; knowledgeof PPh 21 for conversion of tax fiscal incentives or subsidies.</p>