PENGARUH PENINGKATAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK STUDI PADA KPP YOGYAKARTA SATU

., Nuritomo (2011) PENGARUH PENINGKATAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK STUDI PADA KPP YOGYAKARTA SATU. AUDI, 6 (1). pp. 89-103. ISSN 1907-3771

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Abstract

Non-taxable income (Penghasilan Tida7c Kena Pq.jalc/ PTKP) is the minimum living cost to be able to live a decent life. Income Lax is a suq jective tax. so that the imposition should consider personal factors which is realized by granting concessions in the .form of non-taxable income(PTKP). In 2004 the government issued Regulation of the Minister of Finance Number 564/KMK.03/2004 about adjustment of taxable Income amount, Effective.from ear 2005 to replace Article 7 of Law No. 10 year 2000. The Adjustment of VfKP in ear 2004 was largest increase of 317%. PTKP increase would U:[fect tax revenues, particularly the income tax. This research was conducted to findout to whal extent the e{fect qf PTKP increase on tax revenue, parlicularlly to Article 21 of Income tax, individual income tax value added tax and lw..'lLr.lJ sales taxes . Sample taken is tax revenue o{ KPP Yogyakarla Satu serving Municipality of Yogyakarta and Bantul District The dala used is data in year 2001 until 2005. The results showed that the increase qf P'TKP giv es Effect to article 21 income tax revenue, which decreased b26.04%, while .for individual income taxes do not experience the effect of the increase which is marked ba permanent PTKP in a trend of increasing personal income tax amounting to 36.94% . Value added tax and lu.xury sales tax in general do not experience the effect increase PTKP.

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