Palinggi, Zefany Yarden (2016) Pengaruh kebijakan penghasilan tidak kena pajak (ptkp) terhadap penerimaan pajak, konsumsi, dan simpanan masyarakat. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Krisis finansial global menyebabkan menurunnya kinerja perekonomian dunia, sehingga perlu adanya kebijakan untuk mengatasi perlambatan pertumbuhan ekonomi. Kebijakan fiskal yang ditetapkan oleh Pemerintah adalah kebijakan penghasilan tidak kena pajak (PTKP). PTKP dibentuk dengan tujuan untuk meningkatkan daya beli masyarakat. Adanya PTKP juga memberikan dampak menurunkan secara langsung penerimaan pajak. Penelitian ini ingin mengetahui pengaruh yang timbul dari adanya kebijakan penghasilan tidak kena pajak (PTKP) terhadap penerimaan pajak, konsumsi rumah tangga dan simpanan masyarakat. Penelitian ini merupakan penelitian kuantitatif dengan sumber data sekunder terkait penerimaan pajak, pengeluaran konsumsi rumah tangga, dan simpanan masyarakat untuk kurun periode 1984-2015. Sampel yang digunakan adalah perubahan penghasilan tidak kena pajak (PTKP mulai tahun 1984-2015. Pengaruh variabel independen terhadap variabel dependen dengan menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa penghasilan tidak kena pajak (PTKP) mempengaruhi penerimaan pajak, konsumsi dan simpanan masyarakat / Global financial crisis caused the declining of performance of the world economy, so it needs a policy to overcome economic growth slowdown. Fiscal policy set by government is non-taxable income policy. Non-taxable income formed for the purpose to increase community purchasing power. The presence of non-taxable income also provided the impact of lowered directly tax revenue. This research wants to find out how the influence of arising non-taxable income police against tax revenues, household consumption, and savings. The research is quantitative research with secondary data related tax revenue, expenditure of household consumption and savings to over the period 1984-2015. Sample used is change of non-taxable income from period 1984-2015. Independent variable influence on variable dependent with using linear regression simple analysis. The research result showed that non-taxable income affect tax revenues, household consumption, and savings
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | penghasilan tidak kena pajak (PTKP); penerimaan pajak; konsumsi rumah tangga; simpanan masyarakat; non-taxable income; tax revenues; household consumption; savings | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 06 Jun 2022 02:21 | ||||||||||||
Last Modified: | 06 Jun 2022 02:34 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47631 |
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