PENGARUH PROGRAM SUNSET POLICY TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMPERBAIKI SPT TAHUNAN SEBELUM TAHUN PAJAK 2007 (STUDI KASUS PADA KPP PRATAMA JAKARTA PALMERAH)

ASTUTI, ARISKA PUJI (2009) PENGARUH PROGRAM SUNSET POLICY TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMPERBAIKI SPT TAHUNAN SEBELUM TAHUN PAJAK 2007 (STUDI KASUS PADA KPP PRATAMA JAKARTA PALMERAH). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACK ThisSunsetPolicyisagovernmentregulationgiventothepublicasanopportunitytohaveTaxpayerIdentificationNumber(NPWP)andtofulfillthetaxobligationthathasbeenneglectedbythetaxpayeruntilnow.Thisgovernmentprogramwillbeanabolitionofadministrativesanctionsforthetaxpayerwhohasn’tyetpaytheirinteresttaxobligation.Thepurposeofthisresearchistoknowinfluenceoftheprogramsunsetpolicyofthetaxpayer’sobedienceinimprovingannualannouncementletterbefreTaxYear2007inKPPPratamaJakartaPalmerah.Themethodologythatisusedintheresearchisdescriptionmethod. Taxpayer’sobediencelevelinKPPPratamaJakartaPalmerahis1,53%inTaxYear2008totheyearbefore,becauseoftheprogramsunsetpolicyjustinTaxYear2008untilendofmonthFebruary2009. Keywords: the sunset policy, tax payer, abolition of administrative sanction, the tax payer identification number.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 176
Call Number: SE/09/691
NIM/NIDN Creators: 43205010013
Uncontrolled Keywords: the sunset policy, tax payer, abolition of administrative sanction, the tax payer identification num
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 02 Jul 2009 11:28
Last Modified: 03 May 2025 02:39
URI: http://repository.mercubuana.ac.id/id/eprint/26313

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