TINJAUAN ATAS KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 DI KPP PRATAMA SUKOHARJO

Muh., Agung Prabowo (2016) TINJAUAN ATAS KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 DI KPP PRATAMA SUKOHARJO. Bachelor (S1) thesis, Universitas Widya Dharma.

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Abstract

Muh Agung Prabowo, (2016) Study of the Increase of Non-Taxable Income to the Revenue of Income Tax Section 21 on KPP Pratama Sukoaharjo. Income Tax Section 21, is one of biggest contribution in Indonesian Taxations. The revenue from Income Tax section 21 depends on such as Non- Taxable income. This research aim is to know how big is the influence about increase of Non-Taxable income to the revenue of Tax Section 21 in KPP Pratama Sukoharjo in 2015. The research is conducted using primary and secondary data obtained from KPP Pratama Sukoharjo between 2014 and 2015. Data processed using mathematical calculations and then analyzed using qualitative approaches that are descriptive. From the result of this research, conclude that the raise of Non-Taxable income unsignificantly impact to the Revenue ofIncome Tax Secion 21 in 2015 in KPP Pratama Sukoharjo. This kind of taxes has growth in 2015 although it didn’t reach the target. The authors oppinion that unwillingness of Tax Payer to make corrections of Monthly Report Letter of Income Tax section 21 is one of causes unsignificantly impact the raise of Non-Taxable Income. It is needed to increase workshop on taxes to educate tax payers in order to make them understand about the rules of taxation.

Item Type: Thesis (Bachelor (S1))
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Manajemen
Depositing User: Unwidha Perpustakaan Unwidha
Date Deposited: 11 Feb 2019 02:14
Last Modified: 11 Feb 2019 02:14
URI: http://repository.unwidha.ac.id/id/eprint/150

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