PENGARUH PEMANFAATAN FASILITAS PERPAJAKAN SUNSET POLICY TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

ANGGRAENI, Monica Dian and KISWARA, Endang (2011) PENGARUH PEMANFAATAN FASILITAS PERPAJAKAN SUNSET POLICY TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK. Undergraduate thesis, Universitas Diponegoro.

[img]
Preview
PDF - Published Version
1090Kb

Abstract

This research aims to examine the effect of Sunset Policy to taxpayer rate of compliance in tax payment duty. The core of the program is tax amnesty. This tax policy is Lesigned to increase taxpayer willingness to pay the tax. This research uses primary data that obtained by both surveys and questionnaire. The Sixty Three respondentes that obtained by systematic random sampling are taxpayers that have comparies registered at Industry and Trade Department Semarang City. The research examine the effect of Sunset Policy to factors that determine taxpayment willingness. Those factors are Taxpayment Awareness, the Knowledge and Understanding of Taxation Regulation, and the good Perception of Taxation System. This research is the simple linier regression is used to analyze the data. The results of the study showed that the Sunset Policy programs has positive impact to Taxpayment Awareness, The Knowledge and Understanding of Taxation Regulation, and The Good Perception of Taxation System Effectiveness. Sunset Policy responded positively by taxpayers. The Taxpayment willingness increases after Sunset Policy was applied. This means that expectation of significant tax revenue wiil be obtained as taxpayment willingnees increasing.

Item Type:Thesis (Undergraduate)
Additional Information:Sunset Policy, Tax Paying Awareness, Knowledge and Understanding of Tax Regulations, a good perception of Taxation System Effectiveness.
Uncontrolled Keywords:Sunset Policy, Tax Paying Awareness, Knowledge and Understanding of Tax Regulations, a good perception of Taxation System Effectiveness.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29742
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Oct 2011 09:51
Last Modified:11 Oct 2011 09:51

Repository Staff Only: item control page