Indonesia Auditing Research Journal, 13 (2) (2024), pp.

46-52
Published by: Institute of Accounting Research and Novation (IARN)

Indonesia Auditing Research Journal

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Analysis of the influence of changes in non-taxable income on

the realization of tax revenues at the Raba Bima Pratama Tax
Office
Astri Yuliana1, Aris Munandar2, Imam Darmawan3
1,2,3Management, Sekolah Tinggi Ilmu Ekonomi Bima, Indonesia

Article Info ABSTRACT

Article history: This research uses quantitative analysis to measure the effect of changes
in PTKP on the realization of tax revenues. The data used is secondary
Received May 19, 2024
data obtained from the Raba Bima Pratama Tax Office, covering the
Revised Jun 2, 2024
2019-2023 period. Data on Non-Taxable Income (PTKP) and realized tax
Accepted Jun 19, 2024
revenues were transformed into natural logarithm (LN) form for
statistical analysis. Regression analysis is used to measure the effect of
Keywords: changes in PTKP on the realization of tax revenues. From the regression
analysis, the β coefficient value was obtained which shows the
Economic Balance; significance of the influence of PTKP on the realization of tax revenues.
Non-taxable income; Data analysis for 2021 shows a decrease in PTKP which has an impact on
Tax Base; increasing the realization of tax revenues. Based on the results of the
Tax revenue. analysis, future PTKP policy changes need to be considered carefully to
ensure a balance between tax relief for taxpayers and stability of tax
revenues. This research found that changes in PTKP had a significant
influence on the realization of tax revenues at the Raba Bima Pratama
Tax Office. The reduction in PTKP in 2021 will have an impact on
increasing the realization of tax revenues, indicating that responsive and
effective tax policies are very important to support the stability of tax
revenues and sustainable economic development. Further research is
needed to explore the influence of other factors such as inflation rates
and economic growth on the realization of tax revenues.
This is an open access article under the CC BY-NC license.

Corresponding Author:
Astri Yuliana,
Management,
Sekolah Tinggi Ilmu Ekonomi Bima,
HP2G+JPQ Bima Sakti Motor, Jl. Monginsidi, Sarae, District. Rasanae Bar., Kab. Bima, Nusa Tenggara Bar. 84118,
Indonesia
Email: Astriyuliana.stiebima20@[Link]

1. INTRODUCTION
Taxes are one of the main sources of income for the state which are used to finance various
development programs, such as infrastructure, education, health and other public services. In
Indonesia, income tax is a type of tax that has a significant contribution to state revenue. Therefore,
effective tax policies are essential to ensure the stability of tax revenues and support sustainable
economic development.
One important component in income tax policy is Non-Taxable Income (PTKP). PTKP is a
limit on income that is not subject to tax, which aims to protect taxpayers with low income from
excessive tax burdens. By establishing PTKP, the government is trying to improve the welfare of low-
income people and encourage domestic consumption.

Journal homepage: [Link]

Indonesia Auditing Research Journal ISSN 2303-2596 (Print)  47

During the 2019-2023 period, the Indonesian government has adjusted the PTKP several times
in response to various economic conditions, such as inflation, increases in minimum wages, and the
impact of the global economy. This adjustment aims to adapt people's purchasing power to existing
economic conditions. Although the main aim of the PTKP adjustment is to provide tax relief and
increase purchasing power, it can also affect the tax base and, ultimately, the realization of tax revenues.
The Raba Bima Pratama Tax Office, as one of the implementing units of the Directorate
General of Taxes, is responsible for collecting taxes from taxpayers in its area. Over the last five years,
the Raba Bima Pratama Tax Office has experienced fluctuations in the number of taxpayers, revenue
targets and actual tax revenue. Data from the tax office shows that changes in PTKP and dynamic
economic conditions also influence tax revenue performance.
However, changes to the PTKP also have significant implications for tax revenues. Increase in
the Regency/City minimum wage (UMK) that applies in the district and city of Bima from 2019-2023.
All PPh Article 21 taxpayers who receive salaries in accordance with the applicable UMK are subject to
PTKP, because the rate applicable in 2019 is IDR 24,300,000/year or IDR 2,025,000/month.
Furthermore, in 2020 the salary according to the UMK in Bima Regency and City is below the applicable
PTKP rate, in 2021 the PTKP rate is Rp. 34,000,000,- in a year or Rp. 2,833,333,- for each month and in
2022 -2023, the applicable PTKP rate is IDR 54,000,000 per year or IDR 4,500,000 per [Link] will
most likely have an impact on Income Tax Article 21 revenues at KPP Pratama Bima which will
decrease from the previous [Link] 2019, there were 7,730 WPP with a target and actual tax revenue
of IDR 1,200,000,000 and PTKP IDR 7,730. In 2020, WPP decreased to 7,636, but the target and
realization of tax revenue increased to IDR 1,600,000,000 with the same PTKP. In 2021, WPP
decreased to 5,109, revenue target was IDR 1,960,000,000, realization was 98% of the target, and
PTKP was IDR 5,109. In 2022, WPP will increase to 6,185 with a target and actual tax revenue of IDR
2,400,000,000 and PTKP IDR 6,185. In 2023, WPP will decrease to 5,353, the target and realization of
tax revenue will reach IDR 2,800,000,000 with PTKP IDR 5,353. This data reflects fluctuations in the
number of WPP and tax revenues, which are influenced by macroeconomic conditions and tax
compliance.
Based on the identified problems found, an analysis will be carried out on the relationship
between changes in non-taxable income and the realization of tax revenues at the KPP Pratama Raba
Bima tax office by formulating several research questions, namely how much influence changes in non-
taxable income have on the realization of KPP Pratama Raba Bima tax revenues, Will the decrease in
non-taxable income (PTKP) in 2021 have an impact on increasing tax realization? Analysis is needed to
understand this relationship and how policy changes to non-taxable income (PTKP) can affect tax
revenues in the future? This analysis is important for formulating responsive and effective tax policies.

2. RESEARCH METHOD
This research uses an associative approach (associative research) to identify and analyze the
relationship between the variable changes in non-taxable income and the realization of tax revenue.
The research instrument used is financial report data from the KPP Pratama Raba Bima office for 2019-
2023.

Table. 1 Income Taxpayer, Revenue Target, Realization, Percentage, and Non-Taxable Income (PPh) Article 21 2019-2023
Information 2019 2020 2021 2022 2023
Taxpayer
7,730 7,636 5.109 6,185 5,353
(WP)
Target Acceptance 1,200,000,000 1,600,000,000 2,000,000,000 2,400,000,000 2,800,000,000
Realization 1,200,000,000 1,520,000,000 1,960,000,000 2,400,000,000 2,800,000,000
Percentage 100% 95% 98% 100% 100%
Non-taxable income 7,730 7,636 5.109 6,185 5,353
Source: KPP Pratama Raba Bima

Analysis of the influence of changes in non-taxable income on the realization of tax revenues at the Raba Bima
Pratama Tax Office (Astri Yuliana)
48  ISSN 2303-2596 (Print)

The population in this research is personal income tax revenue reports for 30 years at KPP
Pratama Raba Bima which is under the Raba Bima State Treasury Services Office (KPPN). The samples
taken in this research were financial reports for 10 years at the Raba Bima Tax Service Office by
reporting realized tax revenues at the Raba Bima State Treasury Service Office (KPPN). This research
data was collected using library study techniques, direct observation and interviews. Observation
activities starting from recording are carried out according to certain procedures and rules so that they
can be repeated by other researchers. Apart from that, the results of observations must provide the
possibility to interpret something scientifically. Documentation is carried out by collecting
information sourced from notes, books, work reports, financial report archives, images, photos, videos
and so on. Literature study is used to collect data by searching various types of literature to obtain
various theories, concepts, postulates, variables, variable relationships, results of previous research
related to research material and secondary data as the first step in activities. study. The variables used
in this research can be seen in Table 2.

Table 2. Variable Indicators

Variable Variable Concept Indicator Scale
Income limits for individual taxpayers which
determine whether or not an individual Large income is not taxable
Changes in IncomeNot Ratio
taxpayer's income should be subject to income Djoko Muljono (2009:191)
Taxable (Variable X)
tax Djoko Muljono (2009:191)
To be able to realize the government's goal of
improving people's welfare, funds are needed,
Realization of Total Income Tax Revenue
namely by exploring sources of funds that come Ratio
Acceptance(variable Y) (Waluyo, 2011:2)
from taxes
Waluyo (2011: 2)

The data that has been collected will then be analyzed using the Classic Assumption Test such
as carrying out the Normality Test, Normality Test, Heteroscedasticity Test, Autocorrelation Test and
Simple linear regression analysis is a statistical method used to model and analyze two variables,
namely one independent (free) variable and one dependent (related) variable. This analysis is used to
find the straight line that best describes the relationship between the two variables.

3. RESULTS AND DISCUSSIONS

Table 3. SPSS V. 26 output

Tolerance and VIF Auto correlation test (Runs Correlation and

2-tailed t test
multicollinearity test test) Determination Coefficient
Toleran
Model VIF (t) Sing uzstandardized residuals R R Squer
ce
constant Asymp Sing (2-
0.913 0.800 0.640
PTKP 1,000 1,000 -2,310 0.104 Tailed)

source: processed data, 2024

Classic Assumption Test Results

Normality test
Table 4. Test runs
Test Runs
Unstandardized Residuals
Test Valuea 6.15333
Cases < Test Value 2
Cases >= Test Value 3
Total Cases 5
Number of Runs 4
Z .109

Indonesia Auditing Research Journal, Vol. 13, No. 2 June 2024, pp: 46-52
Indonesia Auditing Research Journal ISSN 2303-2596 (Print)  49

Asymp. Sig. (2-tailed) ,913

The normality test was carried out using the One-Sample Kolmogorov-Smirnov test to ensure
that the tax revenue realization data was normally distributed. The test results show a p value of 0.913,
which is greater than the significance level of 0.05. This means there is not enough evidence to reject
the null hypothesis (H0), so the data on realized tax revenues is normally distributed.

Multicollinearity test
Table 5. Multicollinearity Assumption Test Results
Coefficientsa
Collinearity Statistics
Model
Tolerance VIF
(Constant)
1
PTKP 1,000 1,000
a. Dependent Variable: Realization of Revenue

The multicollinearity test using Collinearity Statistics shows that the tolerance and VIF values
for the PTKP variable are 1.000. This shows that there is no multicollinearity problem in the regression
model, so that the PTKP variable can be considered a valid independent factor.

Heteroscedasticity test

Figure 2. Scatterplot graph

According to Ghozali (2011:112), the Heteroscedasticity Test aims to test whether in the
regression model there is inequality of variance from the residuals of one observation to another. This
research uses the scatter plot test. From the SPSS test results it was found that the data in the research
did not occur heteroscedasticity. This can be seen in the scatter plot test where the distribution of
points does not form a particular pattern. So the data can be said to not have heteroscedasticity.

Autocorrelation test

Analysis of the influence of changes in non-taxable income on the realization of tax revenues at the Raba Bima
Pratama Tax Office (Astri Yuliana)
50  ISSN 2303-2596 (Print)

Table 6. Autocorrelation Assumption Test Results

Model Summary b
Std. Error of the
Model R R Square Adjusted R Square Durbin-Watson
Estimate
1 ,800a ,640 ,520 23.66647 2,255
a. Predictors: (Constant), ptkp
b. Dependent Variable: realization

The autocorrelation test was carried out using the Durbin-Watson statistic with a value of
2.255 which is close to the value of 2, indicating that there is no significant autocorrelation in the
regression model.

Interpretation of Results
H0 : = 0 There is no influence between changes in PTKP and the realization of tax revenues at the Raba
Bima Pratama Tax Office.
Ha : ≠ 0 There is a significant influence between changes in non-taxable income (PTKP) on the
realization of tax revenues at the Raba Bima Pratama Tax Office

-2,310 0 2,306

Figure 3. Test resultslinear regression analysis

The t-calculated value for the variable non-taxable income (X) is -2.310. Two-way testing is
0.05 and degrees of freedom (dk) = nk-1 where k is the number of independent variables, then (dk) =
10-2= 8. So the t-table value is 2.306. The t-count value < t-table value or 2.310 < 2.306 shows that there
is an influence with a p-value of 0.104. Because the p-value is greater than the 0.05 significance level,
(does not indicate significance), it can be said that non-taxable income does not have a significant
influence on changes in realized tax revenues. In the curve image above, it can be seen that H0 is
accepted and Ha is rejected, meaning that there is no partial influence on changes in ptkp.

4. CONCLUSION
Non-taxable income does not have a significant influence on changes in ptkp on the realization of tax
revenues. In the curve image above, it can be seen that H0 is accepted and Ha is rejected, meaning that
there is no partial influence on changes in ptkp. From the research results, it is recommended to
improve understanding and analysis of changes in non-taxable income as part of tax policy planning
at the Raba Bima Pratama Tax Office. Future researchers can carry out further research involving other
variables which can also influence the realization of tax revenues at the local level and can carry out
additional periods so they can find out and research more deeply.

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