ANALISIS PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP TINGKAT PERTUMBUHAN JUMLAH WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN (STUDI PADA KPP PRATAMA MALANG SELATAN DAN KPP PRATAMA BANYUWANGI PERIODE 2009–2013)

Abstract

One of the efforts that had been made by Indonesia Taxation Authority in order to create fairness in term of the taxation of the personal tax income (WPOP) was the introduction of the non-taxable income (PTKP). This study aims to analyze the changes of the Ministry of Finance’s regulation Number PMK-162/PMK.011/2012 concerning the PTKP adjustment toward the growth of the number of the personal taxpayer (WPOP) and the income tax revenue (PPh) on KPP Pratama Malang Selatan and KPP Pratama Banyuwangi.This study used the descriptive qualitative approach. The data analysis on this study used the descriptive statistics, comparison analysis and trend analysis. The result of the analysis shows that the rate of growth of the number of taxpayers is not affected by the change of PTKP, the income tax revenue section 21 in KPP Pratama Malang is affected by the change of PTKP, in contrast in KPP Pratama Banyuwangi, the income tax revenue section 21 is not affected by change of PTKP. However the income tax revenue of the tax income 25/29 is not affected by change of PTKP in both KPP. Keywords: Non-taxable income, taxpayer, personal tax income