EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN PASAL 22IMPOR DAN PAJAK PERTAMBAHAN NILAI IMPOR SERTA KONTRIBUSINYA MENINGKATKAN PENERIMAAN PAJAKPADA KPP PRATAMA MEDAN KOTA

Abstract

Income Tax Article 22 import is a tax that is charged to government-owned institutions and private owned companies that carry out import activities with tariffs starting from 2.5% to 7.5%, depending on the condition of the goods when the import is done. Import Value Added tax is a tax that is charged at the time of production or distribution of a product through imports with tariffs starting from 5% to 15%, which is charged to the end consumer of imported goods. This study aims at testing how effective the acceptance of the income Tax article 22 Import and import value added tax in contributing in the tax revenues of KPP Pratama Medan Kota Tax Year 2014 – 2018. The Data were collected by observation methods and documentation methods. The Data obtained were analyzed by using qualitative analysis of Miles and Huberman models. In the study, the average effectiveness of receiving income tax Article 22 Import amounted to 72.57% with the category of less effective and the average effectiveness of import VAT receipts of 104.80% with very effective interpretation value criteria. Based on the results of the contribution test, the average contribution of income from Article 22 Import Tax income is 6.19% with a very poor category and the average contribution of Import VAT revenue is 19.74% with a less category.