PERSONAL INCOME TAX POTENTIAL IDENTIFICATIONUSING SIN PBB DATA

• Main Author: Harits Kurnia Mustofa MM : 25105036
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/8026
• Institution: Institut Teknologi Bandung

Abstract: <br /> <br /> <br /> <br /> <br /> <br /> The aim of this research is to develop method to identify personal income tax potential using Single Identification Number (SIN) PBB data. Personal income tax potential can be identified by counting income tax and PTKP based on NOP. PKP is an estimation of income tax minus by PTKP in one NOP. Personal income tax can be estimated using regression analysis method. <br /> <br /> <br /> <br /> <br /> <br /> Based on multikolinearity test, all income of tax payer variable pass the test, indicate that personal income tax model using regression method can be used. Correlation value of between domestic expenditure and ZNT PBB is 0,57 (high). ZNT PBB can be used to increase personal income tax model acuration and then can be applicated to make regional extensification priority zone.