Efektivitas Kontribusi Penerimaan Pajak Penghasilan (Pph 21) Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

In economic development, reform, and globalization in all fields. The government increases its role and function to support national development policies. To fulfill it all, taxes have a high enough contribution to state revenue. Tax revenue from Income Tax provides the largest contribution to state revenue. Therefore, the Directorate General of Taxes expects the support of all groups to help realization tax revenue. This study aims to determine the level of effectiveness of the target and realization of Personal Income Tax (PPh 21) revenue on tax revenue at KPP Pratama Medan Timur, to determine the level of contribution of Personal Income Tax (PPh 21) revenue to tax revenue at Low Tax Office of Medan Timur, to determine the efforts made by Low Tax Office of Medan Timur in increasing Personal Income Tax (PPh 21) revenue. This research uses descriptive qualitative method where this research explains, analyzes how the level of effectiveness and contribution of Personal Income Tax (PPh 21) at Low Tax Office of Medan Timur with research data that describes an object in accordance with its circumstances and efforts made in increasing Personal Income Tax (PPh 21) revenue at Low Tax Office of Medan Timur. The results of this study indicate that the level of effectiveness of Personal Income Tax (PPh 21) at Low Tax Office of Medan Timur has an average percentage of 91.33% with effective criteria. The average contribution of Personal Income Tax (PPh 21) revenue to the total tax is 10.55% with less criteria.