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ANALISIS PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 TERHADAP TINGKAT KONSUMSI DAN TINGKAT SAVING DI KABUPATEN CIMAHI

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ABSTRACT ANALYSIS OF CHANGES IN INCOME TAX IN THE YEAR 2015 ON THE CONSUMPTION AND SAVING IN THE DISTRICT CIMAHI Written By: Mayleni Permata Sari Harahap NIM: 1232019 As for the purpose of writer to do this research was to know the increase in income that are not subjected to taxes in the year 2015 can be increased the level of consumption or level of saving people. The method used in this study was the method of descriptive. The data collected through the data which was owned by the office of the tax in Cimahi that are associated with the number of tax, and the sevings from Bank Indonesia. With analysis using formula. Based on calculations made to the increase in income, it was goten tax of 48% to be used to consumption or savings and increase in the rate of consumption of about 52.69% and the level of saving by 11%. Then it can be taken that the changes in income tax can raise the level of consumption compared compared to the level of saving, the increase is smaller. With that’s what the government to increase consumption in the transformation of the income tax did it. From the increase in income tax of 52.69% used to consume about 54% that is volatile, it’s not every month had been increased, and 11% to save. The key word : income tax, the level of consumption, the level of saving, value added tax.