KAUTSAR, ND RAHMAT (2017) ANALISIS PERBANDINGAN KENAIKAN PENGHASILAN TIDAK KENA PAJAK DENGAN TINGKAT PENERIMAAN PAJAK PENGHASILAN (STUDI KASUS PADA KANTOR PAJAK PRATAMA PALEMBANG ILIR BARAT). Other thesis, POLITEKNIK NEGERI SRIWIJAYA.
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This research was conducted at Tax Office Primary Palembang Ilir West. The purpose of this research is to know the impact of the increase of non-taxable income (PTKP) to income tax revenue in Tax Office Primary of Palembang Ilir Barat from 2012 until 2016 and to know the effect that happened to the change of increase of Non-Taxable Income to Income Tax Income 21, personal tax receipts, receipts of Value Added Tax, Sales Tax Receipts on Luxury Goods. This research method using qualitative approach and secondary data type, with data collection technique of interview and documentation, and technique of data analysis of the decrease and increase of tax revenue. The results of this study concluded that the increase in PTKP affect the number of existing taxpayers. Based on the results of the analysis the authors suggest that extensification should be done by adding new taxpayers so that taxpayers workers who have income outside of salary can pay taxes.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Pajak Penghasilan 21, Penghasilan Tidak Kena Pajak |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 27 Oct 2017 08:26 |
| Last Modified: | 27 Oct 2017 08:26 |
| URI: | http://eprints.polsri.ac.id/id/eprint/4172 |
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