EFEKTIVITAS DAMPAK PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI TAHUN 2015-2019 PADA KPP PRATAMA SAMARINDA DI SAMARINDA

Abstract

The purpose of this study is to analyze the impact of the effectiveness of PTKP changes in increasing the number of individual taxpayers for 2015-2019 at the Samarinda Pratama Tax Service Office in Samarinda, and to analyze the effect of the effectiveness of PTKP changes on increasing tax revenue for 2015-2019 at the Samarinda Pratama Tax Service Office in Samarinda, and to find out about changes in PTKP. Can increase the number of individual taxpayers and tax receipts for 2015-2019 at the Samarinda Pratama Tax Office in Samarinda. This research uses a qualitative method by calculating the effectiveness using descriptive/comparison techniques which then in setting the effectiveness value, in more detail the criteria for assessment guidelines and financial performance are used. The results of the analysis of this study show that changes in PTKP in increasing the number of individual taxpayers are said to be less effective, while changes in PTKP are effective in increasing the realization of personal income tax revenue at KPP Pratama Samarinda.