In order to boost the economic growth in Indonesia, government seeks to find solutions from the tax potentials such as increasing Non-Taxable Income (NTI) amount to leverage consumptions of the citizens. By increasing consumer spending, it is expected that there is an improvement in economic growth which results in the increase of UMR/UMK in each region of Indonesia. By the increase of minimum wages, it is expected that Individual Taxpayers registered can increase and eventually results in more Individual Income Tax Revenue received by the Tax Office. Thus, the purpose of this research is to identify the effectiveness level of NTI changes towards Individual Income Tax revenue along with the result of NTI changes on the growth of Individual Taxpayers in KPP Pratama Medan Barat from 2014-2018. The research methodology used is qualitative method with descriptive approach. In summary, the research study shows that NTI changes are effective in 2014 and very effective in 2015 amounting 94.42% and 102.41% respectively on Article 21-Individual Income Tax and the results show less effective in 2016-2017 with the amount 78.08% and 73.28%; however it is quite effective in 2018, amounting 85.97%. Then, for Article 25/29-Individual Income Tax, the results are very effective in 2014 and 2015 amounting 104.4% and 269.21% respectively and it is less effective in 2016, which is 64.58 % and not effective in 2017 and 2018, amounting 18% and 42.39%. Eventually, there is positive growth of Individual taxpayers registered from 2014-2018, ranging from 3-4 % in KPP Pratama Medan Barat.