Palinggi, Zefany Yarden (2016) Pengaruh kebijakan penghasilan tidak kena pajak (ptkp) terhadap penerimaan pajak, konsumsi, dan simpanan masyarakat. Bachelor thesis, Universtitas Pelita Harapan.
![Title.pdf [thumbnail of Title.pdf]](http://repository.uph.edu/style/images/fileicons/text.png)
Sampul.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (87kB) | Preview
Preview
Bab-1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (190kB) | Preview
![Chapter2.pdf [thumbnail of Chapter2.pdf]](http://repository.uph.edu/style/images/fileicons/text.png)
Bab-2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (210kB)
![Chapter3.pdf [thumbnail of Chapter3.pdf]](http://repository.uph.edu/style/images/fileicons/text.png)
Bab-3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (290kB)
![Chapter4.pdf [thumbnail of Chapter4.pdf]](http://repository.uph.edu/style/images/fileicons/text.png)
Bab-4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (410kB)
![Chapter5.pdf [thumbnail of Chapter5.pdf]](http://repository.uph.edu/style/images/fileicons/text.png)
Penutup.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (93kB)
Preview
Pustaka.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (98kB) | Preview
Preview
Lampiran.pdf
Download (680kB) | Preview
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) |
---|---|
Creators: | Creators NIM Email ORCID Palinggi, Zefany Yarden NIM01220130004 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Chrisdianto, Chrisdianto UNSPECIFIED UNSPECIFIED Thesis advisor Patricia, Luky UNSPECIFIED UNSPECIFIED |
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 |
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 |