{"id":1070,"date":"2020-12-07T01:28:49","date_gmt":"2020-12-07T01:28:49","guid":{"rendered":"http:\/\/www.doarj.org\/ijhrss\/?p=1070"},"modified":"2020-12-07T08:46:50","modified_gmt":"2020-12-07T08:46:50","slug":"analysis-of-increased-income-on-income-tax-on-income-tax-article-21-value-added-tax-and-sales-tax-on-luxury-goods-at-the-atambua-pratama-tax-service-office","status":"publish","type":"post","link":"https:\/\/www.tdoarj.org\/ijhrss\/analysis-of-increased-income-on-income-tax-on-income-tax-article-21-value-added-tax-and-sales-tax-on-luxury-goods-at-the-atambua-pratama-tax-service-office\/","title":{"rendered":"ANALYSIS OF INCREASED INCOME ON INCOME TAX ON INCOME TAX ARTICLE 21, VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS AT THE ATAMBUA PRATAMA TAX SERVICE OFFICE"},"content":{"rendered":"<p><strong>Emanuel Nino Magalhaens<span style=\"font-size: 13.3333px;\">.<\/span>, Sutriswanto<span style=\"font-size: 13.3333px;\">.<\/span>, Harmono<\/strong><\/p>\n<p>Abstract:<\/p>\n<p><em>The purpose of this study is to analyze the increase in non-taxable income to the Income Tax Article 21, Value Added Tax and Sales Tax on Luxury Goods at the Atambua Primary Tax Office. This research design is in the form of descriptive quantitative research and uses the case study method. This type of research was chosen because it is by the research objectives, namely to analyze data by describing the increase in non-taxable income. and Income Tax Article 21, Value Added Tax and Sales Tax on Luxury Goods, it is known the level of tax revenue received by the Atambua Primary Tax Service Office. In this research, the data analysis technique used is descriptive statistics and comparative analysis. view and compare changes in the growth rate of taxpayers and the target and realization of Income Tax Article 21, Value Added Tax and Sales Tax on Luxury Goods annually in the 2014-2019 time period, using the previous year as a comparison. The choice of this method is because one of the functions of the literature review is to help choose the procedure for solving research problems. The findings of my research are that the increase in non-taxable income for individual taxpayers can increase the growth of taxpayers at the Atambua Primary Tax Service Office. Three factors affect the level of income tax article 21 does not reach the revenue target, namely, the first factor is due to an increase in the rate of non-taxable income which causes the tax payable to decrease. Second, public awareness or taxpayers to carry out their tax obligations is still very drinking. Third, the number of tax officers or tax officers is not proportional to the number of taxpayers being supervised. The effect of an increase in Non-Taxable Income on Value Added Tax is relatively small because all purchases are taxed. Sales tax revenue on luxury goods at the Atambua Pratama Tax Service Office is nil because in the Atambua tax office area there is no production site for luxury goods sales tax objects.<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p><strong><em>Keywords: <\/em><\/strong><em>Non-taxable income, Income tax, Value Added Tax, and Sales Tax on Luxury Goods, Taxpayer<\/em><\/p>\n<p>Full Text:\u00a0<a class=\"file\" href=\"https:\/\/www.tdoarj.org\/ijhrss\/wp-content\/uploads\/2020\/IJHRSS\/04\/16.pdf\">PDF<\/a><\/p>\n\n<div class=\"gde-error\">GDE Error: Error retrieving file - if necessary turn off error checking (404:Not Found)<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Emanuel Nino Magalhaens., Sutriswanto., Harmono Abstract: The purpose of this study is to analyze the increase in non-taxable income to the Income Tax Article 21, Value Added Tax and Sales Tax on Luxury Goods at the Atambua Primary Tax Office. This research design is in the form of descriptive quantitative research and uses the case [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/posts\/1070"}],"collection":[{"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/comments?post=1070"}],"version-history":[{"count":4,"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/posts\/1070\/revisions"}],"predecessor-version":[{"id":1079,"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/posts\/1070\/revisions\/1079"}],"wp:attachment":[{"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/media?parent=1070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/categories?post=1070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tdoarj.org\/ijhrss\/wp-json\/wp\/v2\/tags?post=1070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}