Analisis Pengaruh Perubahan Tarif Penghasilan Tidak Kena Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

This research is a research that focuses on the impact of changes in the rules of the Non-Taxable Income rate on Personal Income Tax at Low Tax Office of Medan Polonia. This research used a qualitative method, with a descriptive approach and uses secondary data, primary data, and interviews to examine the impact of changes in non-taxable income rate regulations on personal income tax revenue registered at Low Tax Office of Medan Polonia. The results of the research found that the change in the rules of non taxable rates had a good impact on tax revenue at Low Tax Office of Medan Polonia from the Personal Income Tax sector, the amount of effective taxpayers and the reporting of Individual Annual Tax Returns. Because the amount of effective and this is directly proportional to the number of annual tax returns.