DAMPAK KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK PADA KPP SEMARANG BARAT

Abstract

Penelitian ini ditujukan untuk melihat dampak kebijakan sunset policy terhadap kemauan membayar pajak pada KPP Semarang Barat. Teknik pengambilan sampel dalam penelitian ini adalah Cluster Proportional Random Sampling. Diperoleh sejumlah 85 wajib pajak pelaku usaha dengan perhitungan rumus Slovin. Metode pengumpulan data menggunakan angket dan dokumentasi. Analisis data menggunakan analisis regresi linier sederhana dengan bantuan program SPSS release 16. Hasil penelitian menunjukkan Ha diterima artinya bahwa ada pengaruh antara variabel kebijakan Sunset Policy terhadap kemauan membayar pajak. Disarankan  program Sunset Policy dapat diadakan kembali oleh pemerintah guna menambah wajib pajak dan meningkatkan penerimaan pajak.

 

This study aims at knowing the impact of sunset policy to the willingness of paying tax at KPP Semarang Barat. The sampling technique used in this study is Cluster Proportional Random Sampling. Moreover, 85 business tax payers can be obtained by having Slovin formula calculation. The methods of data collection are questionnaires and documentation. The data was analyzed by using SPSS release 16. The results show that based on Ha accepted. It indicates that there is a great influence between policy variables of Sunset Policy on willingness to pay taxes. In other words, it can be said that  if the policy of the Sunset Policy is applied, mainly, in giving moere time for applying the policy, then it will make the taxpayers have willingness to pay. Then, the Sunset Policy program should be held again by the government to increase taxpayers and tax revenues.