ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN SUNSET POLICY PADA KPP PRATAMA DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR II

Abstract

This study aims to analyze how the impact of sunset policy of taxpayer compliance especially
KPP in Kanwil DJP Jatim II. The data used is the amount of taxpayers and SPT. Data
analysis technique used is descriptive analysis. The results have shown the amount of
taxpayers and the amount of SPT, experience the difference in the form of an increase
between before (2005-2007) and after (2009-2011) sunset policy. Finally it can be conclude
that the linkage sunset policy implementation in 2008 of taxpayer compliance in Kanwil DJP
Jatim II DJP is influential on taxpayer compliance.
Keywords: sunset policy, taxpayer compliance, the amount of taxpayers, the amount of SPT