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

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

Author(s):  
Yun Fitriano ◽  
Febri Dwi Rimbawati

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.


2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Megawani Lewa ◽  
Lintje Kalangi ◽  
Winston Pontoh

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


2019 ◽  
Vol 2 (1) ◽  
pp. 32-49
Author(s):  
Nurul Susanti ◽  
Andi

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.


2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo

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%.


2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.


2020 ◽  
Vol 5 (2) ◽  
pp. 126-133
Author(s):  
Liya Megawati ◽  
Novian Ekawaty

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office


1994 ◽  
Vol 9 (1) ◽  
pp. 11-23 ◽  
Author(s):  

AbstractIntroduction:Motor vehicle injuries are a major public health problem. They are a primary cause of: 1) death and injury in the United States; and 2) result in a substantial loss of productive life. These injuries and fatalities have serious social and economic consequences for the injured individual, their families, and society. This report focuses on the portion of health care expense borne by the public and the tax revenue implications of these injuries and fatalities.Methods:The relationship between motor vehicle injuries and fatalities, health care costs, and income taxes was analyzed for four situations: 1) 1990 baseline; 2) achievement of modest goals for safety improvements; 3) population growth with constant injury and fatality rates; and 4) the effect of higher injury and fatality rates. Total health care costs, publicly funded health care costs, lost income tax revenue, and increased public assistance were estimated at the [U.S.] federal level, and at the state and local level.Results:Study of these relationships indicate that: 1) the lifetime economic cost of motor vehicle injuries, fatalities, and property damage that occurred in 1990 is $137.5 billion. American taxpayers will pay $11.4 billion of that total to cover publicly funded health care ($3.7 billion), reduced income tax revenue ($6.1 billion), and increased public assistance expenses ($1.6 billion); 2) the lifetime economic cost of alcohol-related, motor vehicle injuries, fatalities, and property damage that occurred in 1990 was $46.1 billion. Of this, the American taxpayer will pay $1.4 billion to cover publicly funded health care and $3.8 billion to cover reduced income tax revenue and increased public assistance; 3) reducing the percentage of the alcohol-related portion of these fatalities from 45% to 43% (1,200 lives saved), and alcohol-related injuries by a proportionate amount, would save American taxpayers $73 million in publicly funded health care and $208 million in income taxes and public assistance; 4) by increasing observed safety-belt usage in passenger cars from 62% to 75%, (1,700 lives saved plus a proportionate reduction in injuries), publicly funded health care costs would be reduced by $180 million, and $328 million would be saved in the combination of increased income tax revenues and reduced public assistance; 5) Further reductions in publicly funded health care, increases in income tax revenues, and reductions in public assistance are possible as a result of reasonable gains in other areas, such as increased safety-belt usage in light trucks, increased usage of motorcycle helmets, increased correct usage of child safety seats, and reducing the number of speeding drivers; 6) if injury and fatality rates remain at the 1992 level, population increases alone would result in 3,300 more fatalities in the year 2000. Economic costs from these fatalities and a proportionate increase in injuries would increase by an estimated $7.4 billion, including a $277 million increase in publicly funded health care costs, and $573 million in reduced income tax revenue and increased public assistance; and 7) if injury and fatality rates increase from the 1992 level, injuries, fatalities, and costs will increase. In one scenario, with 5,800 more fatalities than the population growth scenario, economic costs would increase by $13 billion, including a $350 million increase in publicly funded health care, and an additional $1 billion in taxes to cover lost income tax revenue and increased public assistance.Conclusions:It is obvious that inaction is a costly alternative and that anticipated population gains will require further reductions in injury and fatality rates just to maintain current injury and fatality rates. Fortunately, countermeasures are to be available that can accomplish this. Lack of vigilance that would result in deterioration of safety levels would be even more costly.


Sign in / Sign up

Export Citation Format

Share Document