This study also finds that in 2015, the increased non-taxable income increases the income tax revenue. This could be happened because the increased non-taxable income will not also gives a direct effect to personal income tax, but also gives an indirect effect to corporate income tax. Research...
Purpose of this study was todetermine the increase or decrease in tax revenue at Kanwil DJP Wajib Pajak Besarafter the enactment of non-taxable income increases. This study used a qualitativeapproach with a descriptive analysis. Any tax revenues will be processed the datamathematically, and ...