JRAA Vol.3 No.3, November 2016 ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 25 ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PASAR REBO

ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 25 ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PASAR REBO

Abstract

The purpose of this study was to determine and analyze the level of compliance of the individual taxpayer and tax revenue (Income Tax) of Article 25 of the Personal before and after the regulation of the Minister of Finance Number: PMK-162 / PMK.011 / 2012 Adjustments exemption (PTKP) on the Tax Office Pratama Pasar Rebo during 2011-2014.
The method used is quantitative descriptive and comparative methods. This research data such as the number of the individual taxpayer who is registered, the number of the individual taxpayer who reported SPT Tax Period Article 25 OP, and the amount of revenue Article 25 Income Tax Personal Income derived from the Tax Office Primary Pasar Rebo during 2011-2014.
Based on the results showed that the level of compliance of Tax Article 25 WP OP in Pasar Rebo STO tends to decrease in 2011-2014 the compliance of the promulgation PTKP the old and the new taxable income. In 2013 year PTKP change the compliance rate decreased drastically WPOP but that is approximately 2%. As for the level of income tax receipts OP Article 25 shows that in 2013 year PTKP change an increase of 58.95%. Thus, the change does not result in a decrease in taxable income of adherence levels and the level of income tax receipts WPOP Article 25 OP.