MRENDA, AYU SETYOWATI (2019) PENGARUH PERBEDAAN PERUBAHAN PERATURAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP TINGKAT PERTUMBUHAN JUMLAH WAJIB PAJAK ORANG PRIBADI (WPOP) DAN PENERIMAAN PAJAK PENGHASILAN PASAL 21 (PPh 21) ( Studi pada Kantor Pelayanan Pajak Pratama Jember tahun 2008-2018 ). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP ) regulations on the growth rate of the number of Individual Taxpayers (WPOP ) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA ) and Multivariate Analysis Of Variance (MANOVA ) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTKP ) significantly impacting the growth rate Personal Taxpayers (WPOP ) because the rate of growth is increasing and the level of income tax article 21 (PPh 21) because the amount of revenue is increasing. Keywords: PTKP, WPOP, Income Tac 21

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:52
Last Modified:	13 Apr 2022 06:52
URI:	http://repo.itsm.ac.id/id/eprint/560

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