DAMPAK PENERAPAN PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016 (Studi Kasus di Kantor Pelayanan Pajak Pratama Kepanjen)

Authors

  • Stefani Yesia Nindy H Politeknik Keuangan Negara STAN
  • Ferry Irawan Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.32493/keberlanjutan.v2i2.y2017.p589-601

Abstract

Abstract

 

This study is conducted to find out the impact of Government Regulation number 34 of 2016 (PP 34 of 2016) implementation on final-income tax of transferring of land and/or building, and the number of tax payers who apply tax-remittance-letter validation of income tax.  Data used in this study is taken from Kepanjen Tax Office. We collect tax revenue data for 56 weeks. To analyze the data, we use trend analysis and paired-test throughout F-test. The result shows that thax revenue tend to decrease although the number is not significant. Paired-test shows that there is no difference before and after the implementation of PP 34 of 2016 both in tax revenue and validation appeal.

 

Keywords: PP 34 of 2016, final income tax

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Published

2018-01-23

How to Cite

Nindy H, S. Y., & Irawan, F. (2018). DAMPAK PENERAPAN PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016 (Studi Kasus di Kantor Pelayanan Pajak Pratama Kepanjen). Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 2(2), 589–601. https://doi.org/10.32493/keberlanjutan.v2i2.y2017.p589-601

Issue

Vol. 2 No. 2 (2017): Keberlanjutan

Section

Articles

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