PENGARUH SUNSET POLICY DALAM PENERIMAAN PAJAK Studi Kasus Pada Kantor Pelayanan Pajak Pratama “X” di Bandung
Abstract: Sunset Policy is one
of government regulation that give facility about tax to old tax payer and new
tax payer. The implementation of that
regulation is abolish the tax administation punishment (in this context is
interest). The basic concept of sunset policy is self assesment system, which
is tax payer is trusted to count, to calculate, to pay, and to report the
amount of the tax payable by themselves according to the act or law related
about it. The purpose of this research is how to know about the influence of
the sunset policy to the tax receive. The method whis is use in this research
is analitycal descriptive, using simple least square method : Y = a + bX. This research use data about tax period from
2003 until 2007, and the number of the tax payer is 56.104. This tax payer are
divided into 2 groups, the first group is private tax payer and their number
are 49.137. The second group is corporate tax payer and their number are 6.967.
Keywords: Tax is from citizens
and for citizens
Penulis: Soddin Mangunsong
Kode Jurnal: jpakuntansidd090061
