Evaluasi Penghasilan Tidak Kena Pajak, Pajak Penghasilan Wajib Pajak Orang Pribadi Terhadap Daya Beli dan Ekstensifikasi Wajib Pajak Di Daerah Istimewa Yogyakarta 1994-1996
SIHARTO, MARKUS (Adv.: T. Johny Setyawan, Drs., M.B.A., Akt.), T. Johny Setyawan, Drs., M.B.A., Akt.
Taxation is one of government policies having influence on economic activities reflected on the Gross Regional Domestic Product, income distribution, and price stability. One type of direct tax quoted from Orang Pribadi income has been regulated in the Undang-undang Perpajakan No. 10/1994. The margin of the Batas Penghasilan Tidak Kena Pajak (PTKP) since 1994 to the present has been Rp144, 000.00 for the Wajib Pajak. The evaluation of the PTKP was carried out as a basis for determining steps to optimally achieve the Orang Pribadi tax quotation for current period the optimalization efforts can be conducted by using both intensification and extensification. An intensive tax quotation includes the increase of the Wajib Pajak awareness to pay their taxes by themselves, and the increase of tax services by the government. Whereas extensification includes various efforts to increase Wajib Pajak number so that a maximum Wajib Pajak realization can be attained a discussion on the PTKP evaluation, in relation to the Subyek Pajak purchasing power, is based on macro economy theory and statistical methods. The macro economy theories, including fiscal theory, income and consumption theory, and purchasing power theog, were used in this study. The relationship between income and consumption of the Subyek Pajak is presented in the form of regression equations. The result of the discussion of the present study shows that the population estimation of Wajib Pajak can be used as a basis for designing a program in calculating Wajib Pajak target to be attained The increase of inflation rate for the last two years has resulted in the decrease of purchasing power of Wajib Pajak. Based on the consumption schedule having been made during 1993-1996, it appears that the Subyek Pajak who have real income exactly the same as the PTKP value are still capable of saving some of their income. The similar situation is also experienced by the Subyek Pajak who have income over the PTKP (Wajib Pajak), and, in this case, the higher their income, the higher the collected savings. The above fact shows that for 1994 and 1996, even there has been a decrease in purchasing power of regular Subyek Pajak, the Wajib Pajak are still capable of increasing their savings, indicating that the PTKP value, that now still
in use, is still acceptable by Subyek Pajak. Furthermore, because the present PTKP level has been in operation for four years, some adaptations may be required The Finance Minister Decision Number: 361/KMK 04/1998 decided that from Januari 1, 1999 on, the PTKP will be changed to Rp240, 000.00. But special for workers whose salary are still at the level of the upah minimum regional (UM R), although its value is above the PTKP, they are freed from tax.
Kata Kunci : Income tax, Wajib Pajak Orang Pribadi, PTKP, Purchasing power, Extensification
