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PENGARUH PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT EFFECT OF NON-TAXABLE INCOME (PTKP) TO INCOME TAX ARTICLE 21 IN TAX OFFICE SOREANG Written By: Gloria Shabatien NIM: 1332043 This study aimed to determine the impact of non-taxable income to income tax revenue article 21 at tax office Soreang. Variables tested in this study was nontaxable income (PTKP) as independent variables. While income tax revenue as dependent variables. The methods used in this research with quantity approach, data type was secondary, data collection methods was library research, field research, and online research. Population in this research area was the amount of income tax and the sample was taken from tax revenue article 21 in tax office soreang, while the analysis method used in this research was simple liniear regression analysis. Program used in analyzing data was SPSS 16 version. From the test results of simple linear regression analysis and t test result shows the number 0,032 so it could be concluded that the exemption significant effect on the Income Tax Article 21 for 0,032 smaller instead of the 0.05. The results shown that the influencing in exemption had a high correlation in influencing the income tax article 21 in tax office Soreang. This shown that the influencing in personal exemption was the dominant factor in influencing the income tax receipt changes and the effect of rising non-taxable income. Keyword: Non-Taxable Income (PTKP), Income Tax Article 21