FADHILAH, DARA (2016) PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) DAN JUMLAH WAJIB PAJAK PPH 21 TERHADAP PENERIMAAN PPH 21 (STUDI PADA KPP PRATAMA SERANG PERIODE 2011-2014). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text PENGARUH KENAIKAN PENGHASILAN TIDAK.pdf - Published Version Restricted to Registered users only Download (5MB)

Abstract

The objectives of this research to identify and test the improved effect of non-taxable income increase and the income tax payers article 21 to total income tax article 21 amount received at KPP Pratama Serang. The population of this research is the income tax article 21 receipts at KPP Pratama Serang period 2011-2014. The samples which are taken from the population are the increase of non-taxable income and income tax payers article 21 during Januari 2011 to December 2014 and the total income tax article 21 amount received during Januari 2011 to December 2014 at KPP Pratama Serang. The researcher uses IBM Statistical Package for Social Science Statistical Software (SPSS) version 20 for data analysis. The quantitative analytical method is implemented using linear regression model. The results of this study indicate that non-taxable income level has negative influence to total income tax article 21 amount received at KPP Pratama Serang. While the result shows that the income tax payers article 21 has positive influence to total income tax article 21 amount received at KPP Pratama Serang. Keywords : Non-Taxable Income Increase, Income Tax Payers Article 21, Income Tax Article 21 Amount Received.

Actions (login required)

View Item