Haryati, Dewi (2010) Analisis penerapan program Sunset Policy terhadap kepatuhan wajib pajak dalam memperbaiki SPT tahunan untuk tahun pajak 2007-2008 (Studi kasus pada kantor pelayanan pajak pratama Serpong). S1 thesis, Universitas Mercu Buana.
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Abstract
ABSTRACT In carrying out this research had the aim that is to know the analysis of the applicat tion of the program Sunset Policy towards the obedience of the tax obligation in improving the notification letter yearly before the tax year 2007. Researches are the qualitative and quantitative research with the descriptive design, the technique of the data collection us the bibliography and the field. The government gave facilities took the form of the abolition of interest sanctions on the tax that not yet and or not all that is paid during 2007 or beforehand, to the person’s personal tax obligation that register itself as the holder the number of the subject of the tax obligation year round 2008. And the fact is, plenty of the person’s personal tax obligations that follow Sunset Policy this, therefore the number of corrections the notification yearly could increase. With the existence of the program Sunset Policy prov that the obedience of the tax obligation could increase by approximately 0,04 %. Although the number of small increases, the existence of the Policy of the program Sunset Policy is to be one of the cause factors of the increase in the obedience of the tax obligation.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 083 |
| Call Number: | SE/AK/10/256 |
| NIM/NIDN Creators: | 43206010023 |
| Uncontrolled Keywords: | PAJAK, Sunset Policy, The Number of the Subject of the tax obligation, The Annual Notification Lette |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 19 May 2010 10:56 |
| Last Modified: | 29 May 2017 04:32 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/23125 |
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