scholarly journals ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Megawani Lewa ◽  
Lintje Kalangi ◽  
Winston Pontoh
Keyword(s):  
Income Tax ◽  
Tax Revenue ◽  
Taxable Income ◽  
Research Results ◽  
The People ◽  
Qualitative Descriptive ◽  
Tax Changes ◽  
Descriptive Method ◽  
Income Tax Revenue

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts

scholarly journals PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Yun Fitriano ◽  
Febri Dwi Rimbawati
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Hypothesis Test ◽  
Personal Income ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Personal Income Tax ◽  
Taxable Income ◽  
Income Tax Revenue

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Edgar Gilbert Lumanto ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Agencies ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Reporting Mechanism ◽  
Research Type ◽  
Descriptive Method

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.

scholarly journals PAMALI DALAM KEHIDUPAN MASYARAKAT KECAMATAN CIGUGUR KABUPATEN KUNINGAN (Kajian Semiotik dan Etnopedagogi)

LOKABASA ◽  
2015 ◽  
Vol 6 (1) ◽  
Author(s):  
HESTI WIDIASTUTI
Keyword(s):  
Pregnant Women ◽  
Direct Observation ◽  
The Elderly ◽  
Moral Values ◽  
Men And Women ◽  
Research Results ◽  
The People ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Descriptive Method

Penelitian ini dilatarbelakangi oleh kurangnya pengetahuan masyarakat Kecamatan Cigugur Kabupatén Kuningan tentang Pamali. Penelitian ini bertujuan untuk mengumpulkan pamali yang masih ada di masayarakat Kecamatan Cigugur Kabupatén Kuningan, mengklasifikasi pamali yang ditemukan, memberi interpretasi melalui teori semiotik, dan mengungkap nilai moral yang ada dalam pamali memalui teori etnopedagogi. Metode yang dipakai dalam penelitian ini adalah metode Kualitatif dengan metode deskriptif. Sumber data dalam penelitian ini adalah pamali yang hidup di masyarakat Kecamatan Cigugur Kabupatén Kuningan yang terdiri dari sepuluh desa. Teknik yang dipakai dalam penelitian ini adalah teknik wawancara dan teknik observasi langsung. Berdasarkan hasil penelitian, didapat 188 pamali yang terkumpul dari sepuh desa. Berdasarkan klasifikasinya pamali terbagi menjadi enam klasifikasi diantaranya (1) ada 30 pamali untuk wanita hamil, (2) 14 pamali untuk anakanak, (3) 79 pamali untuk kebiasaan sehari-hari, (4) 24 pamali untuk waktu, (5) 13 pamali untuk lelaki dan perempuan, terakhir (6) 28 pamali husus. Berdasarkan unsur semiotik pamali terbagi jadi tiga unsur yaitu 31 pamali termasuk unsur Ikon, 60 pamali termasuk unsur Indeks, dan 97 pamali termasuk unsur Simbol. Sedangkan hasil analisis pamali berdasarkan unsur etnopedagogi terbagi dalam beberapa unsur yaitu 13 pamali termasuk ke dalam unsur etnopedagogi silih asih, ada 16 pamali yang termasuk ke dalam unsur etnopedagogi silih asuh, ada 10 pamali yang termasuk unsur etnopedagogi pengkuh agama, ada 13 pamali termasuk unsur etnopedagogi luhung élmuna, ada 44 pamali yang termasuk ke dalam unsur etnopedagogi jembar budayana, ada sembilan pamali yang termasuk unsur etnopedagogi rancagé gawéna, ada 43 pamali yang termasuk ke dalam unsur cageur, ada 32 pamali yang termasuk unsur etnopedagogi bener, ada lima pamali yang termasuk ke dalam unsur etnopedagogi singer, ada enam unsur etnopedagogi moral manusia kepada Tuhan, ada 45 pamali termasuk dalam unsur etnopedagogi moral manusa kepada pribadi, ada 24 pamali yang termasuk ke dalam unsur etnopedagogi moral manusia ke manusia lain, ada Sembilan pamali yang termasuk pada unsur etnopedagogi moral manusia kepada alam, dan terakhir ada 18 pamali yang termasuk pada unsur etnopedagogi moral manusia kepada tujuan hidupnya.   AbstractThis research is motivated by the lack of knowledge about pamali (lit. taboo) among the People of Cigugur District, Kuningan Regency. This study aimed to collect the taboos that still exist in the People of Cigugur, to classify the pamalis found, to give interpretation through semiotic theory, and to reveal the moral values that exist through ethnopedagogy theory. The method used in this research was qualitative descriptive method. The data source in this study was the pamali exist the People of Cigugur District, Kuningan Regencyconsisting of ten villages. The techniques used in this research were interview and direct observation. Based on the research results, there are 188 pamalis collected from the elderly of the villages. They were classified into six classifications: (1) 30 pamalis for pregnant women; (2) 14 pamalis for children; (3) 79 pamalis in daily habits; (4) 24 pamalis in time, (5) 13 pamalis for men and women, and (6) 28 specific pamalis. , Based on their semiotic elements, pemalis were divided into three elements. They are 31 icons, 60 Index, and 97 symbols. Meanwhile, based on their ethnopedagogical elements, the pamalis were divided into: 13 silih asih, 16 silih asuh, 10 pengkuh agama, 13 pengkuh élmuna, 44 jembar budayana, 9 rancage gawéna, 43 cageur, 32 bener, 5 singer, 6 human moral toward God, 45 human moral toward personal, 24 human moral toward fellow-human, 9 human moral toward nature, and 18 human moral toward purpose of life.

scholarly journals IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Regina M. Mangirang ◽  
Jullie J. Sondakh ◽  
Robert Lambey
Keyword(s):  
Public Services ◽  
Minimum Amount ◽  
Tax Revenue ◽  
Street Lighting ◽  
Research Results ◽  
Local Revenue ◽  
Qualitative Descriptive ◽  
Descriptive Method

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.

scholarly journals Pengaruh Kenaikan Penghasilan Tidak Kena Pajak (PTKP) Dan Jumlah Wajib Pajak Efektif Terhadap Penerimaan PPh Pasal 21

2019 ◽  
Vol 2 (1) ◽  
pp. 32-49
Author(s):  
Nurul Susanti ◽  
Andi
Keyword(s):  
Income Tax ◽  
Local Population ◽  
Capital City ◽  
Tax Revenue ◽  
Taxable Income ◽  
Income Status ◽  
Working People ◽  
To Come ◽  
Tax Payers ◽  
Income Tax Revenue

This research aims to determine the need for non-taxable income rate to be rised including the number of effective tax-payers on income tax as referred to the Article 21 of the Law No 36 of 2008 has the potential to increase. This study is conducted in KPP Pratama Serang using local population as taxpayers which accept Income Tax (PPh) based on Article 21 or using saturated sample or all population paying income tax (PPh) as respondents in KPP Pratama Serang while taking the period 2014-2016. The method used in this research is fieldwork by visiting the city of Serang as the Capital city of Banten Province to conduct a survey on local population as tax-payers including those working people with non-taxable income status. The results of this study reveal that the number of non-taxable income (PTKP) has a significant effect on the income tax revenue based on the article 21. Additionally, there is a negative beta value, which indicates that the higher rate of non-taxable income adds to an increase in the income tax of Article 21. As noted, the number of effective tax-payers significantly influence the income tax revenue of article 21 and have a positive beta value as well, indicating that the more effective tax-payers have the effect of increasing income tax revenue of the article 21 to come true.

scholarly journals ANALISIS EFEKTIVITAS DAMPAK PENINGKATAN JUMLAH BESARAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Stefi Cristiani Weol ◽  
Grace B. Nangoi ◽  
Anneke Wangkar
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Dominant Factor ◽  
Tax Revenue ◽  
Life Changes ◽  
Descriptive Data ◽  
Taxable Income ◽  
Decent Life ◽  
Living Cost ◽  
Income Tax Revenue

Non-Taxable Income is the minimum living cost to be able to live a decent life. Changes Last Non Taxable Income namely No.101/PMK.010/2016,began to apply on January 1,2016 until present. The purpose of this study is to analyze the effect of their changes Non-Taxable Income on income tax revenue. The analytical method used is descriptive data. The results showed that PTKP changes have a good impact on the growth of the number of taxpayers in each year, but considered not effective against income tax revenue. This shows that the increase of PTKP is not the dominant factor in influencing income tax revenue.Keywords :Non-Taxable Income, Tax Income (PPh) Article 21

scholarly journals Elasticity and Buoyancy of the Tax System in Pakistan

2004 ◽  
Vol 43 (1) ◽  
pp. 73-93 ◽  
Author(s):  
Faiz Bilquees
Keyword(s):  
Income Tax ◽  
Service Sector ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax System ◽  
Taxable Income ◽  
Withholding Tax ◽  
Tax Changes ◽  
Withholding Taxes ◽  
Excise Duties

This paper examines the elasticity and buoyancy of the tax system for the period 1974-75–2003-04. The elasticity of the total tax revenue both with respect to the total GDP and the non-agricultural GDP base is less than unity. Overall, sales tax takes the lead by way of improving revenues. The high coefficient of income tax inclusive of withholding tax, which is an indirect tax, is high. Excluding the withholding tax leads to a lower coefficient. Sales tax with respect to imports and manufacturing also takes care of loss of revenue due to lowering of tariff and excise duties. However, the sales tax coefficient with respect to the GDP base reflects the inclusion of service sector and utilities in the sales tax net, which has serious implications for the poor. The estimates of buoyancy suggest that tax changes did not lead to significant revenue augmentation. The low buoyancy of income tax exclusive of the withholding taxes implies that imposition of massive withholding taxes coupled with an increase in the taxable income limits is working at cross purposes.

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

scholarly journals Habitus and Symbolic Violence in Sar Culture, Merauke, Papua

2021 ◽  
Vol 5 (1) ◽  
pp. 1-14
Author(s):  
Trinovianto George Reinhard Hallatu ◽  
Darsono Wisadirana ◽  
Sholih Mu'adi ◽  
Anif Fatma Chawa
Keyword(s):  
Literature Review ◽  
Violence Against Women ◽  
Positive Influence ◽  
Symbolic Violence ◽  
Human Beings ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Depth Interviews ◽  
Descriptive Method

The sar culture is the pre-existing culture of the Kanum tribe whose implementation is aimed to maintain and preserve nature. Sar culture not only has a positive influence on the environment, but it also represents symbolic violence against women and the Kanum people. This research is aimed to describe sar culture based on the theory of habitus and symbolic violence by Bourdieu. This research involved a qualitative descriptive method, in which the data was obtained from in-depth interviews with Kanum tribal head, Kanum tribe elders, and some village residents involved in sar, observation in Naukenjerai district, and supported by literature review. All collected data were then analyzed descriptively according to the concepts of habitus and symbolic violence by Bourdieu. The research results show that sar culture is a habitus resulting from an interaction between human beings and their nature that has existed for long before. Besides that, there is symbolic violence to the Kanum women and also to the Kaum people, which done by the Kanum men and the leaders of the Kanum tribe as the dominant actors.

scholarly journals ANALISIS PARTISIPASI MASYARAKAT DALAM PENGEMBANGAN KAMPUNG WISATA KREATIF DESA SEKIDA KECAMATAN JAGOI BABANG

2021 ◽  
Vol 18 (2) ◽  
pp. 177
Author(s):  
Nana Novita Pratiwi
Keyword(s):  
Older Adults ◽  
Economic Development ◽  
Elementary Education ◽  
Community Participation ◽  
Research Approach ◽  
Data Presentation ◽  
The People ◽  
Collection Data ◽  
Qualitative Descriptive ◽  
Descriptive Method

Sekida Village as a Creative Tourism Village is an embryo for the community's economic development. The Creative Tourism Village has provided a space for participation for the community through various activities. Thus, this study aims to determine forms of community participation in supporting the development of the Creative Tourism Village in Sekida Village. The research approach used is phenomenological with qualitative descriptive method. The research stages consisted of data collection, data reduction, data presentation and drawing conclusions. The results of the analysis concluded that the largest form of community participation was manpower and expertise with a percentage of 82% and 72%, respectively. Based on their characteristics, the people who are dominant in contributing to supporting the development of the Creative Tourism Village through their participation are the older adults with an elementary education level.Keywords: Community Participation, Creative Tourism Village, Sekida Village.

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