Open AccessStudi Efektifitas dan Efisiensi Kenaikan Besaran Penghasilan Tidak Kena Pajak Tahun 2016 terhadap Penghasilan Buruh
Author(s) -
Harjo Lukito
Publication year - 2017
Publication title -
jebdeer : journal of entrepreneurship, business development and economic educations research
Language(s) - English
Resource type - Journals
ISSN - 2598-893X
DOI - 10.32616/jbr.v1i1.49
Subject(s) - taxable income , accounts payable , business , agricultural science , finance , accounting , biology , payment
This research is intended to know, whether the increase in the amount of Increase in Non-Taxable Income (PTKP) in 2016 by 50% is effective and efficient to the income of workers in furniture export companies in East Java? The selected research sample is primary data of income and marital status of laborers in furniture export company through PT. Kurnia Anggun that in Mojokerto regency, period of June 2016 - March 2017. The research method used sumatif evaluation method. From the results of this study shows the amount of increase of PTKP in 2016 effective for workers with efficiency: 1. the number of workers with income above the average PTKP of 68.84%; 2. increase in labor income above PTKP on average by 59.75%; 3. PPh-21 is payable on average of 74.20% with accumulated amount of Rp. 500.04 million for 10 months in which the amount is reimbursed to workers