Pengaruh program sunset policy thd tingkat kepatuhan wajib pajak dlm memperbaiki SPT tahunan sebelum tahun pajak 2007 (Studi kasus pd KPP Pratama Palmerah Jakarta)

Astuti, Ariska Puji (2009) Pengaruh program sunset policy thd tingkat kepatuhan wajib pajak dlm memperbaiki SPT tahunan sebelum tahun pajak 2007 (Studi kasus pd KPP Pratama Palmerah Jakarta). S1 thesis, Universitas Mercu Buana.

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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: 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: 31 May 2017 02:11
URI: http://repository.mercubuana.ac.id/id/eprint/26313

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