ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN SUNSET POLICY PADA KPP PRATAMA DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR II
Abstract: This study aims to
analyze how the impact of sunset policy of taxpayer compliance especially KPP in
Kanwil DJP Jatim
II. The data
used is the
amount of taxpayers
and SPT. Data analysis
technique used is
descriptive analysis. The
results have shown
the amount of taxpayers
and the amount
of SPT, experience
the difference in the form
of an increase between before (2005-2007) and after
(2009-2011) sunset policy. Finally it can be conclude that the linkage sunset
policy implementation in 2008 of taxpayer compliance in Kanwil DJP Jatim II DJP
is influential on taxpayer compliance.
Keywords: sunset policy,
taxpayer compliance, the amount of taxpayers, the amount of SPT
Penulis: Arief Himawan Sutanto
Kode Jurnal: jpakuntansidd130032
