FITRIASURI, FITRIASURI and Yeni, Widyanti (2022) ANALISIS PERUBAHAN PTKP TERHADAP TINGKAT PERTUMBUHAN PENERIMAAN PAJAK PENGHASILAN. ANALISIS PERUBAHAN PTKP TERHADAP TINGKAT PERTUMBUHAN PENERIMAAN PAJAK PENGHASILAN.
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Abstract
Purpose of this study was to analyze changes in the Finance Minister Regulation No. PMK122 / PMK.010 / 2015 of taxable income adjustments on growth Revenue Income Tax (VAT) on KPP East Ilir Palembang and KPP Sekayu. This research uses descriptive quantitative method, the data source is a source of primary data and secondary data, where the source of this research is obtained from interviews and documentation. Results from this study showed that the growth rate of income tax revenue 21 does not affect the change in the taxable income of the tax office due WPOP number increases and salary increases and UMK also play a role in reducing the impact of the increase in taxable income to the Income Tax 21. As for article 25 of the year in both KPP 2014 decreased by 38%, but by 2015 after the change PTKP predetermined Minister of Finance Regulation No. PMK122 / PMK.010 / 2015 has increased. This is because this is due to the personal income who work as wiswasta / free work there is a tendency income is not fixed or fluctuating.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:02 |
| Last Modified: | 21 Jun 2022 05:02 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13673 |
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