ANALISIS PENERIMAAN PAJAK DAN PERTUMBUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PP. NO. 23 TAHUN 2018

Darma Yanti (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang)
Saekarini Yuliachtri (Universitas Muhammadiyah Palembang)
Anggrelia Afrida (Universitas Muhammadiyah Palembang)
Wahyu Rossandi (Universitas Muhammadiyah Palembang)

AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 14, No 2 (2020): AKUNTABILITAS

This research aimed to determine the income of PPh Article 4 paragraph (2) and the average growth of registered taxpayers, when before and after the application of Government Regulation Number 23 in 2018 at KPP Pratama Palembang Seberang Ulu. The method used in this research was quantitative descriptive. Data collection was conducted through interview and documentation. The data needed was secondary data. The result of this research indicated that the income of PPh Article 4 Paragraph (2) had significant increases and decreases in its application, then before the PP is applied. No. 23 of 2018 the average growth in the number of registered taxpayers was only 8,88% for taxpayers, this was caused there were many taxpayers who were not obedient in carrying out their tax obligations. Where as after the application of PP. No. 23 in 2018 the average growth in the number of registered taxpayers and the receipt of income tax article 4 paragraph (2) was only 5,7% for taxpayers this was due to lack of socialization conducted by KPP Pratama Palembang Seberang Ulu so that the increase in the growth of taxpayers was not optimal than before the application of this regulation.