ABSTRACT
This research aims to determine the change of income tax 21 receipts, VAT receipts, and luxury sales receipts in the province of West Java I as impact of changes in personal exemption in 2013. This research used a descriptive analysis. The data used in this research is income tax 21 receipts, VAT receipts, and luxury sales receipts in the province of West Java I from January until December in 2012 and 2013. The results showed that 21 income tax receipt, VAT, and luxury sales in 2013 increased compared to the tax revenue in 2012 although increase VAT and luxury sales receipt very fluctuated.
Keywords: Changes in Personal Exemption in 2013, Income Tax 21 Receipts, VAT Receipts, and Luxury Sales Receipts.
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ABSTRAK
Penelitian ini bertujuan untuk mengetahui adanya perubahan dalam penerimaan Pajak Penghasilan Pasal 21, penerimaan PPN, dan penerimaan PPnBM di Provinsi Jawa Barat I akibat penyesuaian PTKP tahun 2013. Penelitian ini menggunakan analisis deskriptif. Data yang digunakan dalam penelitian ini adalah penerimaan Pajak Penghasilan Pasal 21, penerimaan PPN, dan penerimaan PPnBM di Provinsi Jawa Barat I dari bulan Januari sampai bulan Desember pada tahun 2012 dan 2013. Hasil penelitian menunjukkan bahwa penerimaan PPh 21, PPN, dan PPnBM tahun 2013 mengalami peningkatan jika dibandingkan dengan penerimaan pajak tahun 2012 meskipun peningkatan penerimaan PPh 21 dan PPnBM sangat fluktuatif. Kata Kunci : Penyesuaian PTKP, Penerimaan PPh 21, Penerimaan PPN, dan Penerimaan PPnBM.
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DAFTAR ISI Halaman HALAMAN JUDUL..................................................................................................... i LEMBAR PENGESAHAN ......................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI....................................................... iii PERNYATAAN PUBLIKASI LAPORAN PENELITAN ......................................... iv KATA PENGANTAR ................................................................................................. v ABSTRACT ................................................................................................................ viii ABSTRAK .................................................................................................................. ix DAFTAR ISI ................................................................................................................ x DAFTAR TABEL ..................................................................................................... xiv DAFTAR GAMBAR ................................................................................................. xv DAFTAR LAMPIRAN ............................................................................................. xvi
BAB I PENDAHULUAN 1.1. Latar Belakang .......................................................................................... 1 1.2. Rumusan Masalah ..................................................................................... 3 1.3. Tujuan Penelitian....................................................................................... 4 1.4. Manfaat Penelitian..................................................................................... 4
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BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN 2.1. Kajian Pustaka ........................................................................................ 6 2.1.1. Pengertian Pajak ........................................................................... 6 2.1.2. Fungsi Pajak .................................................................................. 7 2.1.3. Syarat Pemungutan Pajak ............................................................ 7 2.1.4. Jenis Pajak..................................................................................... 9 2.1.5. Pajak Penghasilan ....................................................................... 11 2.1.5.1. Dasar Hukum .................................................................. 11 2.1.5.2. Subjek Pajak Penghasilan ............................................... 11 2.1.5.3. Objek Pajak Penghasilan ................................................ 13 2.1.5.4. Penghasilan yang Termasuk Objek Pajak ...................... 13 2.1.5.5. Pengurangan Penghasilan ............................................... 15 2.1.5.6. Biaya yang Diperkenankan Sebagai Pengurang ............ 16 2.1.5.7. Biaya yang tidak Diperkenankan sebagai Pengurang .... 18 2.1.5.8. Penghasilan Tidak Kena Pajak (PTKP).......................... 20 2.1.6. Pajak Penghasilan Pasal 21 ........................................................ 22 2.1.6.1. Pemotong PPh Pasal 21 .................................................. 23 2.1.6.2. Objek PPh Pasal 21 ........................................................ 25 2.1.6.3. Bukan Objek PPh Pasal 21 ............................................. 26 xi Universitas Kristen Maranatha
2.1.6.4. Biaya Jabatan dan Biaya Pensiun ................................... 27 2.1.6.5. Menghitung Pajak Penghasilan Pasal 21 ........................ 27 2.1.7. Pajak Pertambahan Nilai ............................................................ 30 2.1.7.1. Dasar Hukum ................................................................. 30 2.1.7.2. Definisi Pajak Pertambahan Nilai (PPN)....................... 31 2.1.7.3. Barang Kena Pajak ........................................................ 31 2.1.7.4. Pengecualian BKP ......................................................... 32 2.1.7.5. Jasa Kena Pajak ............................................................. 33 2.1.7.6. Subjek Pajak Pertambahan Nilai .................................. 34 2.1.7.6.1. Pengusaha Kena Pajak ................................. 34 2.1.7.6.2. Pengusaha Kecil ............................................ 36 2.1.7.7. Objek Pajak Pertambahan Nilai ..................................... 36 2.1.7.8. Tarif Pajak Pertambahan Nilai ...................................... 37 2.1.8. Pajak Penjualan atas Barang Mewah (PPnBM) ......................... 38 2.1.8.1. Dasar Hukum PPnBM ................................................... 38 2.1.8.2. Objek PPnBM................................................................ 39 2.1.8.3. Tarif PPnBM ................................................................. 40 2.1.9. Hasil Penelitian Terdahulu ......................................................... 47 2.2. Rerangka Pemikiran .............................................................................. 48 xii Universitas Kristen Maranatha
BAB III METODE PENELITIAN 3.1. Objek Penelitian ................................................................................... 50 3.2. Jenis Penelitian ..................................................................................... 50 3.3. Definisi Operasional Variabel .............................................................. 51 3.4. Teknik Pengumpulan Data ................................................................... 52 3.5. Analisis Data ....................................................................................... 52
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Hasil Penelitian..................................................................................... 54 4.2. Pembahasan ......................................................................................... 63
BAB V SIMPULAN DAN SARAN 5.1. Simpulan .............................................................................................. 64 5.2. Saran .................................................................................................... 64
DAFTAR PUSTAKA ................................................................................................ 66 LAMPIRAN ............................................................................................................... 67 DAFTAR RIWAYAT HIDUP PENULIS (CURICULUM VITAE)......................... 72
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DAFTAR TABEL
Halaman Tabel 2.1 Perubahan Penghasilan Tidak Kena Pajak (PTKP) ................................... 21 Tabel 2.2 Tarif Pajak .......... ....................................................................................... 28 Tabel 2.3 Hasil Penelitian Terdahulu ........................................................................ 47 Tabel 4.1 Data Penerimaan PPh 21 Tahun 2012 dan 2013 ........................................ 54 Tabel 4.2 Persentase Perubahan PPh 21 .................................................................... 55 Tabel 4.3 Data Penerimaan PPN Tahun 2012 dan 2013 ............................................ 57 Tabel 4.4 Persentase Perubahan PPN ........................................................................ 58 Tabel 4.5 Data Penerimaan PPnBM Tahun 2012 dan 2013....................................... 60 Tabel 4.6 Persentase Perubahan PPnBM ................................................................... 61
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DAFTAR GAMBAR
Halaman Gambar 2.1 Rerangka Pemikiran ............................................................................... 49 Gambar 4.1 Perubahan Penerimaan PPh 21 Tahun 2012 dan 2013 per bulan ........... 56 Gambar 4.2 Persentase Perubahan Penerimaan PPh 21 Tahun 2012 dan 2013 ......... 56 Gambar 4.3 Perubahan Penerimaan PPN Tahun 2012 dan 2013 ............................... 59 Gambar 4.4 Persentase Perubahan Penerimaan PPN Tahun 2012 dan 2013 ............. 59 Gambar 4.5 Perubahan Penerimaan PPnBM Tahun 2012 dan 2013 ......................... 62 Gambar 4.6 Persentase Perubahan Penerimaan PPnBM Tahun 2012 dan 2013........ 62
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DAFTAR LAMPIRAN
Halaman Lampiran A Daftar Penerimaan PPh Pasal 21 Tahun 2012 dan 2013 per bulan ....... 68 Lampiran B Daftar Penerimaan PPN Tahun 2012 dan 2013 per bulan ..................... 69 Lampiran C Daftar Penerimaan PPnBM Tahun 2012 dan 2013 per bulan ................ 70 Lampiran D Surat Keterangan Penelitian dari Kanwil DJP Jabar I ........................... 71
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