Pengaruh Kebijakan Penghasilan Tidak Kena Pajak (PTKP) terhadap Penerimaan Pajak, Konsumsi, dan Simpanan Masyarakat

Abstract

Global financial crisis caused the declining of performance of the world economy, so it needs a policy to overcome economic growth slowdown. Fiscal policy set by government is non-taxable income policy. Non-taxable income formed for the purpose to increase community purchasing power. The presence of non-taxable income also provided the impact of lowered directly tax revenue. This research wants to find out how the influence of arising nontaxable income police against tax revenues, household consumption, and savings. The research is quantitative research with secondary data related tax revenue, expenditure of household consumption and savings to over the period 1984-2015. Sample used is change of non-taxable income from period 1984-2015. Independent variable influence on variable dependent with using linear regression simple analysis. The research result showed that non-taxable income affect tax revenues, household consumption, and savings.