PENGARUH SUNSET POLICY, TAX AMNESTY DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Elna Marsye Pattinaja, Revi Wilhelmina Silooy

Abstract


Sunset policy is the elimination of administrative sanctions taxation in the form of interest. State revenue from the tax sector increased from the program. This indicates that the implementation of sunset policy raises the awareness of the taxpayer to fulfill his tax obligations. The purpose of this study is to examine whether sunset policy, tax amnesty and awareness of taxpayers affect the compliance of individual taxpayers on KP2KP Masohi.

Population in this research is all individual taxpayer recorded in KP2KP masohi with amount 2,136 taxpayer. The sample in this study are taxpayers of individuals (employees, civil servants, military, police or other) who have a fixed income. . Sampling technique in this research is by purposive sampling that is sampling technique based on certain criterion.

The result of this research is Sunset policy has a significant effect on taxpayer compliance on KP2KP Masohi, Amnesty tax has a significant effect on taxpayer compliance on KP2KP Masohi, taxpayer awareness has significant effect on personal taxpayer compliance at KKP Pratama Ambon.

 

Keywords: Sunset Policy, Tax Amnesty, Taxpayer Awareness and Taxpayer Compliance.

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DOI: http://dx.doi.org/10.30598/manis.v2i1.359

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