Analisis penerimaan pajak penghasilan Pasal 21 di KPP Pratama Karanganyar

Oleh :
Intan Kumalasari - F3407042 - Fak. Ekonomi dan Bisnis

ABSTRACT Research method used by comparing between theory, observation, and interview with a few of officer of KPP Pratama Karanganyar. This research is made by pursuant to activity work practice during two months in KPP Pratama Karanganyar. Conclusion from this research is realization of acceptance of Tax Revenue Section 21 Year 2009 experiencing of improvement of equal to 11.595.399.807 (60.897.910.999 – 49.302.511.192) or equal to 23,5%. The increasing amount of Tax Revenue Section 21 because of existence of tariff degradation of exist in Law of Taxation No. 36 Year 2008. Tariff which go down the non enthusiasm go down of acceptance of Tax Revenue section 21 in KPP Pratama Karanganyar but as factor of the increasing of personal improvement of tax payer to have the NPWP. Improvement of the amount tax payer enlisted in KPP Pratama Karanganyar amount equal to 15.458 (45.975 – 30.517) tax payer or equal to 50,65% Pursuant from research result, writer give the suggestion to Director General of Tax referring to dynamic change income every year.