ANALISIS DAMPAK PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PEMERINTAH PADA KPP PRATAMA KRAMAT JATI

DAMERIA, EZRA TARIDA (2018) ANALISIS DAMPAK PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PEMERINTAH PADA KPP PRATAMA KRAMAT JATI. D3 thesis, Universitas Negeri Jakarta.

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Abstract

EZRA TARIDA DAMERIA. 2018. 8323155326. Analisis Dampak Perubahan Penghasilan Tidak Kena Pajak (PTKP) Terhadap Penerimaan Pajak Pemerintah Pada KPP Pratama Kramat Jati. Program Studi D3 Akuntansi Fakultas Ekonomi Universitas Negeri Jakarta. This research purpose is to find out the implications of change the taxable income (PTKP) of income tax revenue from tax article 21, tax article 4 paragraph 2, value-added tax, and sales tax on luxury goods in Kantor Pelayanan Pajak Pratama Kramat Jati. Moreover, this research also purpose is to find out the implications on the growth of the number of taxpayers. The research data used is period 2015-2017 on KPP Pratama Kramat Jati. This research method use a qualitative and quantitative approach. Data collection, interview, documentation, and data analysis techniques by analtic of case study are research technique. Achievements show that non-taxable income increase resulted in increase of Government tax revenue, especially in the sector of income tax article 21, value-added tax and sales tax on luxury goods.It also affect the number of individual taxpayers and corporate taxpayers. Solution can be given as a corrective measure is that government should try to increase the public trust, especiallyon taxation so that the policies estabilishedbygovernment supported by the public. The suggestion is that the government should more convince the public and give an understanding that paying taxes is a must for the societ, so that the society can support and have full confidence in the professionalism of the Direktorat Jenderal Pajak. Keywords: Non Taxable Income , Income Tax Article 21, Income Tax Article 4 Paragraph 2, Value-Added Tax, Sales Tax on Luxury Goods

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