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    • Volume 15, No. 2, Desember 2014
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    • Terbitan Berkala Ilmiah (Journal)
    • Jurnal Ekonomi Pembangunan*
    • Volume 15, No. 2, Desember 2014
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    Regional Minimum Wage and the Increase in the Personal Exemption

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    07-Solihin Makmur.pdf (360.4Kb)
    Date
    2014-12
    Author
    Alam, Solihin Makmur
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    Abstract
    The policy of the Central Government raised the limit on Income Not Taxable (PTKP) in 2013 aims to reduce the income tax burden on workers. At the same time, local governments also raise the Regional Minimum Wage (UMR) in 2013 to customize it with the level of inflation and rising prices. Some people think that the policy of the Central Government to improve the welfare of workers by doing adjustments on PTKP is useless because in fact the increase coincided with increases in PTKP UMR. In 2013, almost all local governments set the UMR under PTKP. Thus, the workers who work in these areas did not have to pay income tax. This condition does not apply to workers who work in areas that have the above PTKP UMR. The workers who work in these areas will not receive earnings as a whole. Thus, the income tax has reduced the level of their well-being.
    URI
    http://hdl.handle.net/11617/5858
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    • Volume 15, No. 2, Desember 2014

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