TINJAUAN PMK NOMOR 162/PMK.011/2012 TERHADAP PENERIMAAN PPH PASAL 21 TAHUN 2012-2013 DI KANTOR PELAYANAN PAJAK PRATAMA SUKOHARJO

The purpose of this study is to determine the rate of increase or decrease in income tax revenue and the effectiveness of Income Tax Article 21 before and after the enactment of the PMK No. 162/PMK.011/2012 in KPP Sukoharjo. In addition to knowing the growth rate of individual taxpayer and the efforts made by the KPP Sukoharjo to improve the reception. The step of this research is done by comparing the acceptance of Tax Article 21 and also calculate the ratio of its effectiveness. The types of data are processed and used qualitative and quantitative data. Source of data derived from primary and secondary data obtained from KPP Sukoharjo. From this research it can be seen that, even though in 2013 there are new regulation about PMK 162/PMK.011/2012, income of tax revenue in Income Tax Article 21 of the KPP Sukoharjo were increased. Although income of tax revenue in Tax Article 21 were rising, but the effectiveness of the receipt year of 2012-2013 has decreased. In other hand, the increasing acceptance of Income Tax Article 21 in KPP Sukoharjo were directly proportional to the increase in the number of individual taxpayer in the KPP Sukoharjo year of 2012-2013. Based on the results of the study, researchers gave suggestions socialization taxation should always be carried out, in addition to KPP Sukoharjo should always use the media to launch the socialization of taxation in order to maximize the number of reception