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All Journal Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Manutech : Jurnal Teknologi Manufaktur Aksiologi : Jurnal Pendidikan dan Ilmu Sosial Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat)
Asrul Hidayat
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Journal : Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan

 1 
ANALISIS DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN DI INDONESIA Asrul Hidayat
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This study analyzed the impact of changes in income tax on tax rates taxable income and tax ratio and made recommendations for changes of individual income taxes rates, the study was conducted by using comparative method oftax ratio and taxable income before and after the change in income tax rates. To ensure that the tax rate is the main variable that affects income tax revenue, the author used regression method. The result showed that the reduction in income tax rates caused tax ratio fell, while taxable income rose. In order to optimize tax cpllection efforts, this study recommended reduction of tax relief. This policy would certainly be a burden to the low-income individual taxpayers. Howewer, to minimize the impact, the study recommended changes in taxable income layers and individual income tax rates in each of the layers. Layers changes were also intended to obtain a more optimal tax revenue from high income individual taxpayers. The results showed that the recommended individual income tax rate could increase the individual income tax revenue.
Co-Authors Asty Asty Aulia Aulia Fitra Wahyuni Hartono Hamzah Hasra Hasra Juniarti Iryani Mirna Ismayani Muhammad Aslan Syam Multasyam Melinda Muthmainnah MS Nur Aisa Nuraeni Rezky Pratama Sri Astuti, Dini Syaparuddin Syaparuddin Tiara Wulan Dari Derang Usran Yoan Elviralita Zaldi Harun