PENGARUH PENINGKATAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU) - POLSRI REPOSITORY

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KANTOR WILAYAH DJP SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU Jl. Jenderal A. Yani No.59 Palembang Telepon : (0711) 513391, 513393-4; Faksimile : (0711) 513392 Jumlah Wajib Pajak yang Membayar Pajak Penghasilan 21 Tahun 2010-2013 Pajak Penghasilan 21 Tahun WP (Orang) Jumlah (Rp)

  2010 7.180 11.370.775.045 2011 8.476 9.815.607.703 2012 8.871 21.347.394.485 2013 9.247 26.454.554.053

Jumlah Wajib Pajak yang Membayar Pajak Penghasilan Orang Pribadi Tahun 2010-2013 Pajak Penghasilan Orang Pribadi Tahun WP (Orang) Jumlah (Rp)

  2010 5.315 751.498.090 2011 6.137 928.254.312 2012 4.985 1.023.736.241 2013 5.048 1.157.696.087

KEMENTERIAN KEUANGA N REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KANTOR WILAYAH DJP SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU Jl. Jenderal A. Yani No.59 Palembang Telepon : (0711) 513391, 513393-4; Faksimile : (0711) 513392 Penerimaan Pajak Tahun 2009 Ket

  01

  02

  03

  04

  05

  06

  07

  08

  09

  10

  11

  12 Grand total BPHTB

  • 78,114,875 244,051,000 495,156,475 817,322,359
  • 81,277,756 67,560,078 225,444,728 374,282,562

  PPh Final dan FLN

  1,057,750 371,986 63,885,278 117,930,709 1,352,869 168,950 7,929,648 5,473,566 42,539,633 352,808 13,146,000 458,374 76,187,668

  55,936,509 169,824,609 - - 51,714,436 42,717,995 45,942,952 48,665,936 43,427,608 62,306,112 48,121,236 131,185,308 937,507,623

  25/29 OP

  41 PPh

  46,796,271 56,738,399 189,971,760 47,691,252 93,655,695 65,348,603 62,455,983 75,713,267 48,665,936 65,708,643 73,511,236 3,359,650,364 4,365,991,8

  25/29 Badan

  90 PPh

  542,099,738 103,595,202 120,128,379 275,186,229 121,928,647 115,601,327 238,343,042 280,098,853 206,864,845 251,763,258 272,639,790 386,968,743 2,701,719,1

  PPh 23

  Impor

  221,072,522 50,358,052 158,008,974 3,847,551,6

  33 PPh 22

  736,310,285 713,683,260 2,120,28 1,230,222 464,409,546 476,069,389 562,253,046 712,057,493 621,595,081 524,589,718 661,272,592 1,063,720,777 7,685,305,3

  PPh 22 DN

  904

  23 746,309,887 1,369,555,611 10,876,681,

  63 1,034,250,1

  PBB Perkota an

  19 216,767,380 98,731,826 232,265,625 177,892,347 149,372,244 335,891,580 309,122,009 797,377,505 6,594,411,6

  83 PPh 21 675,795,008 659,222,191 592,495,285 907,275,924 926,280,813 838,850,281 902,363,831 729,898,762 1,132,302,7

  • 3,310,655 - 626,000 - - 5,047,682 47,983,407 - - 1,901,758 7,049,356 84,808,849
  • 61,365 1,636,363 - - 14,318 - - - 2,761,000 4,473,046

  04 3,421,066,9

  14,633,176, 519 67,731,630 ,821

  4,669,266, 948 5,886,598, 345

  4,565,774, 096 5,253,201, 082

  3,824,915, 555 4,297,810, 364

  8,171,478, 211 3,774,660, 605

  3,193,043, 614 3,304,438, 124

  Grand Total 6,187,267, 358

  PPN Lainnya

  PPN Impor

  666

  02 6,789,967,847 32,953,118,

  37 2,234,410,8

  81 2,779,125,2

  77 2,477,735,8

  04 2,235,564,1

  98 2,156,219,5

  41 1,863,924,7

  42 2,412,994,7

  58 1,219,972,2

  75 1,433,939,2

  3,908,197,2

  PPN Dalam

  PPnBM Impor

  PPh 26 PPn BM dalam Negeri

Negeri

  • 3,276,434 3,610,689 3,010,148 - 5,644,578 10,242,266 169,985,077 696,273 21,616,000 1,380,181 219,361,465
  • 470,600 - - - - - - - 1,769,181 2,239,761

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KANTOR WILAYAH DJP SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU Jl. Jenderal A. Yani No.59 Palembang Telepon : (0711) 513391, 513393-4; Faksimile : (0711) 513392 Penerimaan Pajak Tahun 2010 Ket

  01

  Alam

  37 478,826,033 652,461,966 7,300,043,7

  71 493,150,251 51,475,159 108,666,276 12,147,684,

  230

  PPh Final dan FLN

  131,178,537 175,068,225 270,067,218 363,085,548 715,534,104 345,783,892 211,637,560 338,345,331 217,961,626 372,465,773 224,888,366 2,116,107,960 5,482,100,1

  50 PPh Gas

  41,250 _ _ _ 18,785,613 _ _ _ _ _ 1,950 _ 19,828,813

  PBB Perkota an

  PPh Non Migas Lainnya

  _ _ _ _ _ _ _ _ _ _ 55,446 _ 55,446

  900,553,663 559,822,580 556,718,967 648,019,134 929,218,978 879,644,737 993,228,623 746,888,489 1,123,667,5

  24 1,363,753,1

  90 704,709,539 1,964,549,621 11,370,775,

  045

  243,079,574 79,700,041 391,355,208 772,437,873 474,085,541 1,102,402,5

  52,333,661 _ _ _ _ _ _ _ _ _ _ _ 52,333,661

  02

  09

  03

  04

  05

  06

  07

  08

  10

  PBB Pedesa an

  11

  12 Grand total BPHTB

  708,789,516 613,952,545 553,850,971 363,528,839 541,211,175 529,815,585 529,734,900 457,164,392 363,641,025 396,389,850 448,5541,00

  5 453,600,409 5,960,220,2

  12 Bunga

  Penangih an PPH

  596,491 _ _ _ _ _ _ _ _ _ 85,146 _ 681,637

PPh

  • 10,002,300 - - - - - 10,512,645 - 11,207,631 31,890,445 123,328,478 186,972,585

  6,701,576,2

  98 3,067,240,0

  77 2,090,232,7

  53 2,704,113,4

  85 2,514,730,4

  93 3,138,354,7

  21 3,138,242,9

  04 7,575,783,629 35,755,791,

  799

  PPN Impor

  64 PPN

  Lainnya

  Grand Total

  92 3,680,266,6

  73 2,146,653,5

  19 21,041,094,

  476 7,247,559,9

  50 7,709,067,1

  80 9,462,245,0

  28 7,632,951,1

  78 7,968,532,0

  47 14,189,171,

  335 8,405,216,1

  24 7,455,048,8

  80 18,869,215,84

  3 120,361,944

  ,932

  93 1,984,780,4

  15 1,976,435,9

  74 1,681,374,0

  58 1,200,247,4

  58 PPh Pasal

  23

  137,717,899 78,021,913 105,224,787 83,661,954 81,909,564 156,703,197 213,184,532 275,537,973 129,078,739 343,563,135 263,227,146 3,888,851,996 5,756,482,8

  35 PPh Pasal

  25/29 Badan

  102,379,055 123,248,025 16,310,012 1,966,767,2

  27 1,716,790,5

  65 1,685,645,4

  53 1,681,176,7

  21 1,691,565,8

  86 1,684,899,5

  93 1,685,066,7

  PPh Pasal

  60 1,688,898,332 32,017,843,

  763

  PPh Pasal 25/29 OP

  48,221,281 62,326,272 160,150,660 52,394,491 45,179,556 51,446,821 46,359,381 54,788,839 58,088,283 48,290,233 63,943,795 60,328,478 751,498,090

  PPh Pasal

  26

  PPn BM Dalam Negeri

  55,500 69,090 - - 810,000 7,830,000 433,950 - - 102,273 - 556,814 9,857,627

  PPn BM Impor

  367,000 - - - - 1,559,000 - - - 28,650 - - 1,954,650

  PPN Dalam

  3.865,976,2

  509,723,942 777,766,004 716,340,593 849,010,291 780,190,656 678,350,395 869,695,854 849,520,803 793,831,018 446,055,620 490,891,433 887,237,749 8,648,614,3

Negeri

  • 334,000,000 764,028,000 412,889,273 149,907,273 - 87,448,945 102,273 426,000 1,748,801,7
  • 270,910 - 387,363 - 3,105,453 - 270,909 - 4,034,635

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KANTOR WILAYAH DJP SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU Jl. Jenderal A. Yani No.59 Palembang Telepon : (0711) 513391, 513393-4; Faksimile : (0711) 513392 Penerimaan Pajak Tahun 2011 Ket

  • 134,318 - 26,500 168,818

PPh 21

  39 8,426,660,2

  801 794,903,739 468,416,431 534,124,514 1,138,371,617 9,825,740,0

  45 PPh 22

  Impor

  51,781,987 1,042,046 32,348,691 18,826,786 13,675,282 32,035,200 72,001,514 463,017 24,127,500 243,727,045 5,334,571 9,306,452 504,672,09

  1 PPh 23 297,792,653 105,844,163 287,318,124 137,675,298 306,712,530 371,656,265 292,719,311 338,134,239 394,778,352 270,646,080

  244,585,398 712,349,843 3,760,302,2

  56 PPh

  25/29 Badan

  1,681,530,3

  85 1,682,094,5

  14 1,894,168,6

  94 2,117,736,9

  701,428,873 1,141,865,6

  35 1,899,110,1

  75 2,619,404,8

  68 2,559,193,7

  47 2,591,378,6

  08 3,121,405,3

  04 3,096,500,8

  21 3,101,913,549 34,831,097,

  839

  48,688,754 66,437,236 264,050,176 59,217,434 59,460,130 58,221,736 52,563,523 89,576,281 52,586,042 62,299,280 59,136,714 54,017,006 928,254,31

  2

  63 793,267,346 723,847,243 964,047,631 794,577,523 756,131,654 1,014,7575,

  703

  01

  59 3,372,445,160 15,815,607,

  02

  03

  04

  05

  06

  07

  08

  09

  10

  11

  12 Grand total PBB Perkota an

  35,262,584 30,633,071 118,889,699 946,860,679 815,788,822 7,286,262,1

  07 536,158,243 755,220,647 8,460,777,2

  75 185,441,236 121,622,790 116,837,921 19,409,754,

  902

  PPh Final dan FLN

  305,148,058 224,144,136 314,617,230 247,282,559 373,071,557 404,343,502 409,224,779 730,257,190 287,047,567 455,526,458 848,216,017 854,658,109 5,453,,537, 162

  PPh Gas Alam

  652,386,263 732,069,733 1,104,274,3

  86 1,308,088,5

  34 1,248,988,8

  36 928,877,426 1,604,967,4

  74 1,313,262,7

  28 1,010,027,1

  33 1,399,804,8

  71 1,140,395,1

PPh 22 DN

PPh 25/29 OP

  2

  • 102,273

  35,070,000 254,545 - 3,434,993 -

  890,000 - - 39,751,811

  PPn BM Dalam Negeri

  • 493,125 - 59,543 88,720 127,974 - -

  PPnBM Impor

  3,958,685,1 1,236,852,1 2,718,312,7 2,418,463,5 2,693,542,6 3,434,367,9 2,99,484,17 3,528,808,9 3,559,298,8 3,499,725,0 4,594,322,2 11,522,272,84 46,161,145,

PPN

  58

  64

  52

  29

  03

  44

  4

  11

  73 05 72,848 6 607

  Dalam Negeri

  206,860,983 1,290,000 127,984,000 13,780,968 53,928,400 116,617,973 206,470,000 4,532,945 89,547,000 973,702,000 3,395,000 8,247,273 1,806,356,5

  PPN

  42 Impor

  • 9,001,250 9,001,250

  PPN Lainnya Grand

  8,238,906,4 5,230,180,1 14,202,110, 7,997,925,5 8,429,394,2 15,631,384, 9,720,920,1 10,379,573, 17,270,643, 10,686,578, 10,795,635, 20,909,928,52 139,493,17

  56 60 043

  99 90 267 69 766 187 027 189 9 9,682

  Total

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KANTOR WILAYAH DJP SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU Jl. Jenderal A. Yani No.59 Palembang Telepon : (0711) 513391, 513393-4; Faksimile : (0711) 513392 Penerimaan Pajak Tahun 2012 Ket

  12 Grand total Bunga Penagih an PPh

  1,311,288,7

  PPh Non Migas Lainnya

  PPh gas Alam

  045

  15 1,615,188,311 10,979,056,

  01 1,528,920,6

  32 907,341,352 1,002,510,2

  360,064,693 483,744,003 670,953,294 930,164,326 487,998,188 876,675,970 953,093,060 1,132,402,0

  11

  10

  09

  08

  07

  06

  05

  04

  03

  02

  01

  • 6,976,148 - - - - - 6,976,148

PPh Final dan FLN

  • 238,000 - - - - - 7,000 - - - - 245,000
  • 30,000 - - - - - - - 30,000

PPh 21

  80 1,501,662,6

  25/29

  65 1,112,710,8

  33 1,358,292,6

  363

  95 5,136,591,558 38,723,491,

  19 2,618,023,7

  61 2,649,102,1

  97 369,466,886 5,101,434,3

  33 2,633,101,2

  00 2,599,572,5

  36 2,610,297,7

  99 3,160,481,8

  18 5,565,170,6

  61 3,112,354,6

  3,102,893,9

  53 PPh

  70 1,485,042,2

  47 PPh 23 207,834,764 132,769,367 225,134,813 142,184,906 139,085,383 181,746,601 186,724,320 206,838,397 201,351,528 122,788,399 212,850,150 617,989,343 2,577,277,9

  60 30,117,174 72,156,277 206,717,496 31,853,437 45,781,656 86,807,373 1,418,086 64,077,207 1,042,449,2

  25,282,033 7,659,000 19,442,399 451,13782,3

  Impor

  32 PPh 22

  334,359,548 557,612,209 795,271,973 859,720,705 687,382,360 706,653,544 581,090,473 855,123,457 417,210,891 565,120,102 669,715,692 1,720,359,178 8,749,620,1

  PPh 22 DN

  485

  02 2,368,766,880 21,347,394,

  65,577 1,640,162,3

  83 1,354,565,5

  12 2,858,679,6

  32 1,578,277,4

  28 2,822,020,5

  43 1,955,924,8

  53,197,717 79,149,938 259,760,011 69,372,735 95,671,233 61,781,666 55,802,847 71,804,423 55,770,609 81,048,361 58,570,522 81,806,179 1,023,736,2

  PPh

  41

  25/29 OP

  6,681,922 6,079,105 1,801,328,4 6,240,329 12,646,762 6,575,832 13,109,098 13,109,098 6,756,015 6,903,123 6,981,025 - 1,877,108,9

  PPh 26

  11

  82

  • 37,400,134 40,908,285 40,410,640 240,000 322,128

  52,750 127,000 119,460,937

  PPn BM Dalam Negeri

  4,483,304,1 2,502,848,6 2,805,227,3 2,972,566,5 3,534,642,4 3,272,557,5 3,889,245,5 4,554,914,4 5,589,589,9 6,267,264,9 7,257,539,9 17,003,281,56 64,0211,002

PPN

  35

  30

  54

  99

  64

  20

  20

  39

  80

  36

  09 7 ,601

  Dalam Negeri

  91,267,000 30,414,000 14,700,000 1,803,466 277,393,000 801,890,000 801,890,000 125,833,000 171,505,594 344,386,000 666,000 3,980,827,594 3,980,827,5

  PPN

  94 Impor

  Grand

  10,033,574, 8,068,487,9 13,655,487, 13,254,274, 9,196,554,6 9,196,554,1 8,920,327,8 14,457,019, 12,480,349, 12,153,237, 13,959,822, 28,824,788,24 154,448,676 674 68 206 223

  76

  72 74 832 083 808 944 8 ,728

  Total

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KANTOR WILAYAH DJP SUMATERA SELATAN DAN KEPULAUAN BANGKA BELITUNG KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU Jl. Jenderal A. Yani No.59 Palembang Telepon : (0711) 513391, 513393-4; Faksimile : (0711) 513392 Penerimaan Pajak Tahun 2013 Ket

  • 1.055.491 1.055.491
  • 102,318 - 26,500 128,818

PPh 21

PPh 22 DN

  14 1,894,168,6

  PPh 22 Impor

  61,781,987 1,042,046 32,348,691 18,826,786 13,675,282 32,035,200 72,001,514 463,017 24,127,500 243,727,045 5,334,571 9,306,452 639.001.88

  6 PPh 23 267,792,653 105,844,163 287,318,124 137,675,298 306,712,530 371,656,265 292,719,311 338,134,239 394,778,352 270,646,080 244,585,398 712,349,843 3.278.050.4

  19 PPh

  25/29 Badan

  1,681,530,3

  85 1,672,094,5

  99 8,426,660,2

  94 2,117,736,9

  75 2,619,404,8

  35 1,899,110,1

  801 794,903,739 468,416,431 534,124,514 1,138,371,617 17.466.366.

  68 2,559,193,7

  47 2,591,378,6

  08 3,121,405,3

  04 11,096,500,

  821 7,101,913,549 22.144.018.

  303

  58,698,754 76,438,236 264,050,176 59,217,434 59,460,130 58,221,736 52,563,523 89,576,281 52,586,042 62,299,280 59,136,714 54,017,006 1.157.696.0

  87

  873

  63 793,267,346 723,847,243 964,047,631 794,577,523 756,131,654 1,014,7575,

  01

  405,148,058 224,144,136 314,617,230 247,282,559 373,071,557 404,343,502 409,224,779 730,257,190 287,047,567 455,526,458 848,216,017 854,658,109 5,453,,537, 162

  02

  03

  04

  05

  06

  07

  08

  09

  10

  11

  12 Grand total PPh Final dan FLN

  Bunga Penagih an

  801,428,873 1,141,865,6

  PPh Gas Alam

  652,386,263 732,069,733 1,104,274,3

  86 1,308,088,5

  34 1,248,988,8

  36 928,877,426 1,604,967,4

  74 1,313,262,7

  28 7,010,027,1

  33 3,399,804,8

  71 8,140,395,1

  59 11,372,445,16 26.454.554.

  053

PPh 25/29 OP

  5 PPn BM 254,545 - - - 35,070,000 - - -

  • 102,273

  7,434,993 890,000 9.895.789

  Dalam Negeri

  453,125 - 59,543 88,720 127,974 - -

  • 1.338.970 - -

  PPnBM Impor

  3,958,685,1 2,236,852,1 2,738,312,7 2,418,463,5 2,693,542,6 3,434,367,9 2,99,484,17 3,528,808,9 4,559,298,8 3,479,725,0 4,594,322,2 11,522,272,84 92.927.734.

PPN

  58

  54

  52

  29

  03

  44

  4

  11

  73 05 72,848 6 433

  Dalam Negeri

  406,860,678 1,390,050 117,984,700 13,780,968 53,928,400 116,617,973 206,470,080 4,522,945 79,547,000 973,702,000

  • 3,395,000 8,247,273

  PPN

  Grand

  14,381,906, 15,290,190, 8,276,110,0 11,977,525, 10,449,984, 20,661,384, 11,720,920, 12,379,573, 15,290,643, 14,646,908, 19,735,635, 21,909,958,52 179.106.41 406 176 32 769 390 257 969 786 143 027 179 6 6.916

  Total

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