@thesis{thesis,
		author={Tridjajakusuma  Jan Oky},
		title ={Dampak Penerapan Pajak Penghasilan PP 46 Terhadap Perilaku
Wajib Pajak (Studi Kasus Online Shop di Surabaya)},
		year={2014},
		url={http://repositori.ukdc.ac.id/379/},
		abstract={This study was done because of the recent implementation of income tax, PP 46, by the government to aim taxpayer who has specific range of yearly gross income. That implementation was aimed to provide easiness in the term of tax calculation because taxpayer no longer needs a complete income statement. Despite the fact of the easiness, the change made bring different effects to taxpayers. The aims of this study are to gain knowledge on what are the effects of the implementation of PP 46 to taxpayers and how taxpayers handle their businesses later.Objects in this study are three online shops, which are Ignecia Shop, DD Store and JEN Shop, each one has its own characteristic. The methods used are books and field study, with the primary sources of data coming from field observation and direct interview with key person.Based on this study, Ignecia Shop and DD Store suffered more tax compared to when before PP 46 was implemented, but for JEN Shop they are benefited from it. From the results of the interview, it is known that Ignecia wanted to do merger with similar business industry with a goal to achieve upper range limit of PP 46 so that they can pay tax using Article 17?s fare. DD Store choose to add few business units to make up for the difference caused by PP 46, and along with time they hoped to be able to use Article 17?s fare again. Different with JEN Shop, where they only focus on how to improve their gross because with the implementation of PP 46, JEN Shop has been benefited in term of tax paid.}
		}