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The proportional tax system refers to the same percentage of tax regardless of the taxpayer's earnings. Proportional tax is also called as a flat tax.
It is an expression, not an equation and so cannot be proportional nor non-proportional.
In Utah, the state individual income tax rate is a flat 4.95%. Therefore, if you won $1,300,000 in sweepstakes money, you would owe $64,350 in state income tax in Utah.
Directly proportional relationship is F=ma, F is directly proportional to a. Inversely proportional relationship is v=r/t, v is inversely proportional to t.
Disproportional.If instead you're looking for the antonym of directly proportional, that would be inversely proportional.