ANALISIS PENERIMAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK WAJIB PAJAK BESAR SETELAH PEMBERLAKUAN KENAIKAN PENGHASILAN TIDAK KENA PAJAK

Abstract

The main of state income from non-oil sector is tax revenues. To increase tax revenues,
the government made changes to the non-taxable income. Purpose of this study was to
determine the increase or decrease in tax revenue at Kanwil DJP Wajib Pajak Besar
after the enactment of non-taxable income increases. This study used a qualitative
approach with a descriptive analysis. Any tax revenues will be processed the data
mathematically, and compared from year to year. The results of this study is the tax
revenue, especially income tax Kanwil DJP Wajib Pajak Besar have increased
significantly since 2006 until 2009.
Keywords: tax revenues, non-taxable income, income tax