SUNSET POLICY DAN IMPLIKASINYA TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN DI DAERAH ISTIMEWA YOGYAKARTA
Abstract: Sunset policy is a
policy which decreases the amount of administrative sanction in the form of
interest. This policy is governed by Article 37A Act Number 28 of 2007. The
target of sunset policy is the taxpayer who has good faith either to admit
having insufficient payment of income tax or to have willed to register a tax
file number (NPWP). However, the time of sunset policy is limited; it takes
only 1 (one) year to apply the policy from 1 January to 31 December 2008. The
research found that first, in tax law side sunset policy has the same legal meaning
as kwijtschelding. The same legal meaning refers to the same characteristics
found both in sunset policy and in kwijtschelding. Second, the internal target
was not achieved until November 2008 as a result there was less contribution to
the increasing amount of income tax revenue in DIY.
Kata Kunci: sunset policy, sanksi administrasi, NPWP,
pajak penghasilan
Penulis: Dahliana Hasan
Kode Jurnal: jphukumdd090051
