PERBEDAAN PENERIMAAN PPH 21 DAN TINGKAT PERTUMBUHAN JUMLAH WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PENERAPAN PMK NOMOR 122/PMK.010/2015 (Studi Kasus di KPP Pratama Jember)

Abstract

This research was done in KPP Pratama Jember. The purpose of this study is to investigate the difference between Income Tax 21 and the growth of the number individual before implementation of PMK Number 122/PMK.010/2015 in KPP Pratama Jember. The method used in this research is quantitative-descriptive approach, secondary data, with data collection techniques is documentary and literature, and data analyzing technique is with the calculation of growth rates, normality test, independent sample t-test and trend analysis. The result of this research is indicating that the increase in Exemption Tax limit resulted in an increase Income Tax 21. In addition, the increase of limit Exemption Tax is increasing the number of individual taxpayers. Recommendations for further research is to analyze the data for Income Tax 25 and Income Tax 29 before and after implementation of PMK Number 122/PMK.010/2015