Artikel Ilmiah : C1H008061 a.n. NORMA SARASTRI
| NIM | C1H008061 |
|---|---|
| Namamhs | NORMA SARASTRI |
| Judul Artikel | ANALISIS EFEKTIVITAS KEBIJAKAN PENGHAPUSAN SANKSI ADMINISTRASI ( SUNSET POLICY ) DALAM HUBUNGANNYA DENGAN PENERIMAAN PAJAK PENGHASILAN ( PPh ) DAN SURAT PEMBERITAHUAN (SPT) TAHUNAN YANG DILAPORKAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PURWOKERTO |
| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitian deskriptif kualitatif yang dilakukan di KPP Pratama Purwokerto. Tujuan penelitian ini adalah untuk mengetahui tingkat keefektivan kebijakan penghapusan sanksi administrasi (sunset policy) dalam hubungannya dengan penerimaan pajak penghasilan (PPh) dan surat pemberitahuan (SPT) tahunan yang dilaporkan wajib pajak. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan analisis kuantitatif.Hasil analisis kuantitatif menunjukkan bahwa kebijakan penghapusan sanksi administrasi (sunset policy) efektif meningkatkan penerimaan PPh orang pribadi, badan serta meningkatkan tingkat kesadaran wajib pajak orang pribadi dan badan dalam melaporkan SPT Tahunan dimana hal tersebut dapat dilihat dari jumlah penerimaan SPT Tahunan setelah diberlakukan sunset policy semakin meningkat. Dapat diambil kesimpulan bahwa kebijakan penghapusan sanksi administrasi (sunset policy) yang dilaksanakan di KPP Pratama Purwokerto telah efektif meningkatkan penerimaan PPh dan jumlah penerimaan SPT Tahunan yang dilaporkan wajib pajak orang pribadi dan badan, hal ini terlihat jumlah penerimaan PPh dan jumlah penerimaan SPT Tahunan yang dilaporkan dari tahun ke tahun semakin meningkat. Kata kunci: Sunset Policy, Penerimaan PPh orang pribadi dan badan, SPT Tahunan yang dilaporkan wajib pajak orang pribadi dan badan |
| Abtrak (Bhs. Inggris) | The reseach of this case study is to treat sunset policy in 2008 in KPP Pratama Purwokerto. In the study, the wrter would like to present “the effectiveness analysis of the obigation of the abolition of administrative fine (sunset policy) in relating between the acceptance of income tax (PPh) and annual income tax return (SPT Tahunan) reported by taxpayer in Kantor Pelayanan Pajak Pratama Purwokerto”. The objective of the study is to know the effectiveness of sunset policy on income tax (PPh) and annual income tax return (SPT Tahunan) in developing the acceptance of income tax (PPh) and annual income tax return (SPT Tahunan) that were reported by taxpayer (WP) in KPP Pratama Purwokerto. The object of this research is the acceptance of on income tax (PPh) and annual income tax return (SPT Tahunan) to the individual and institute taxpayer in 2004 to 2011. It is the year before sunset policy is in the 2004 to 2007 and it is the year after sunset policy is in 2008 to 2011. Based on the result of the study and analysis computed data statistically descriptively and paired sample statistics. It showed that : 1) sunset policy increased the acceptance of income tax (PPh) and annual income tax return (SPT Tahunan) of individual taxpayer in KPP Pratama Purwokerto, 2) sunset policy increased the acceptance of income tax (PPh) and annual income tax return (SPT Tahunan) of institute taxpayer in KPP Pratama Purwokerto , 3) there was not the development of differences to acceptance of income tax (PPh) of the individual taxpayer and annual income tax return (SPT Tahunan) of the individual taxpayer and income tax (PPh) of the institute taxpayer in KPP Pratama Purwokerto significantly after sunset policy had been implemented, 4)there was only the difference to the development of the acceptance of annual income tax return (SPT ) of the institute taxpayer in KPP Pratama Purwokerto after sunset policy had been implemente unconsideredly. The implementation of the reseach above, the witer would like to present that sunset policy could not only increase the acceptance of income tax (PPh) on individual and institute taxpayer but also the development of annual income tax return (SPT Tahunan) of the individual and institute taxpayer. Moreover, there were not the differences between before sunset policy and after policy, except to annual income tax return (SPT), institute taxpayer because the sampling of the research is only 4 years, it can not be represented to know the differences sunset policy in fact. To overcome this case, goverment has to socialize about the tax regulation thus it can increase the acceptance of tax especially income tax that can not only increase the national income but also increasing the obedience of taxpayer in reporting annual tax return (SPT Tahunan) effeciently and rightly. In addition, the sanction and criminal act can be avoided. Furthermore, sunset policy can not be implemented again, it has impact to increase the awareness of the taxpayer (WP) in paying tax and reporting their annual income tax return (SPT). It is proved from the data in tax office (Kantor Pajak)from year to year that the report of the number of the acceptance of tax and the aceptanceof tax and the acceptance of the taxpayer and annual tax return (SPT) that were getting increasing. Of course, it can increase the national income to development. |
| Kata kunci | C1H008061 |
| Pembimbing 1 | Drs. Rasyid Mei Mustofa,.M.M., Ak |
| Pembimbing 2 | Drs. Saras Supeno,.M.Si., Ak |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 83 |
| Tgl. Entri | (belum diset) |