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PENGARUH PENURUNAN TARIF PAJAK PENGHASILAN (PPH) PASAL 22 ATAS HUNIAN RUMAH MEWAH TERHADAP PENERIMAAN PPNBM RUMAH MEWAH

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ABSTRACT THE EFFECT OF REDUCTION OF INCOME TAX RATE (PPH) ARTICLE 22 ON LUXURY HOUSES ON THE INCOME OF LUXURY HOUSES (PPNBM) Written by: Ellen Elisabeth Marsinar NIM: 1732039 The purpose of this study was to determine the significant effect of the The reduction of income tax rate (PPh) article 22 on luxury houses In income of luxury houses (PPnBM).The author used the reduction of income tax rate (PPh) article 22 on luxury houses as independent variables and income of luxury houses (PPnBM) as the dependent variable. This study used descriptive method through questionnaires to the 40 employees at the Direktorat Jendral Pajak KPP Pratama Pancoran. Based on the calculation of correlation analysis with the help of software SPSS 23.0 to a questionnaire distributed to 40 employees and the result of this research is the reduction of income tax rate (PPh) article 22 on luxury houses not significantly affect in income of luxury houses (PPnBM). The magnitude of the effect of the reduction of income tax rate (PPh) article 22 on luxury houses in income of luxury houses is equal to 48.5% while the remaining 51.5%, influenced by other factors not examined in this study. Keywords: Subject PPh article 22, object PPh article 22, income of luxury houses, achievement of luxury home PPnBM revenue targets.