@thesis{thesis,
		author={Sitanggang  Rapenda},
		title ={Analisis Perubahan Penghasilan Tidak Kena Pajak (PTKP) Bagi Penerimaan Pajak Penghasilan Orang Pribadi Di Kantor Pelayanan Pajak Pratama Sukomanunggal Surabaya},
		year={2019},
		url={http://repositori.ukdc.ac.id/463/},
		abstract={This research conducted in KPP Pratama Sukomanunggal Surabaya. The purpose of this study was to know the impact of changes in income not taxable on tax income of individuals in KPP Pratama Sukomanunggal. The research method used is a qualitative approach with secondary data types. The techhniq of coleecting data with interviews and documentation, and using case study analysis. The result of this study are changes of income not taxable having a temporary impact on reducing tax income of individuals. The recommendation given as an improvement step is that the government must continue to evaluate and analyze policy of ideal non-taxable income changes adjusting Indonesia?s economic growth}
		}