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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Ahmad Syifaudin
Universitas Swadaya Gunung Jati
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

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DAMPAK PENERBITAN PENGHASILAN TIDAK KENA PAJAK (PTKP) 2015 TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Pada KPP Pratama Kota Cirebon Periode 2014–2015) Ahmad Syifaudin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.232 KB) | DOI: 10.35591/wahana.v19i2.123

Abstract

This research investigate the impact of adjustment in non-taxable income towards the acceptance level of income taxes both before and after PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia issued. The sample drawn from tax payer of PPh 21, PPh 25/29 on private person and PPh 25/29 on legal entity which listed in KPP Pratama in Cirebon City on period of 2014-2015. Data analysis technique which used in this research are descriptive statistic, normality test and paired sample t-test. The result of this research show that the acceptance level of PPh 21, PPh 25/29 on private person is rising insignificantly and the acceptance level of PPh 25/29 on legal entity is rising significantly during on research periods. This result may conclude that the issued of PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia have no impact in decreasing the acceptance level of tax incomes especially in KPP Pratama in Cirebon City on period of 2014-2015. Keywords: adjustment in non-taxable income 2015, PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia.
Co-Authors Anastasia Susty Ambarriani Hanif Rani Iswari Hendry Kurniawan Mada Purwanto Wahyu Nugroho Mayndarto, Eko Cahyo Nugraha, Erik Nurasiah Nurasiah