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DAMPAK PROGRAM SUNSET POLICY TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KECAMATAN SEMARANG BARAT)

Nia Ariyanti, 08.05.52.0089 and Nuswandari, Cahyani (2012) DAMPAK PROGRAM SUNSET POLICY TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KECAMATAN SEMARANG BARAT). Students' Journal of Accounting and Banking , 1 (1).

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Abstract

This research is intended to test the effect of Sunset Policy program to the consciousness of people’s tax paying, deep knowledge of tax regulation and good perception of tax system’s efectiveness. This policy is issued in hope to rise citizen’s willingness to pay tax. This research used primary data gathered by giving questioner to 51 responden who are bussinessman tax object listed in Industry and Mercandhising Department of Semarang City in the region of West Semarang District, using ystematic Random Sample. This research made use of Simple Linier Regretion to analize datas. The yields of this research showed that Sunset Policy have a positif effect to the consciousness of people’s tax paying, deep knowledge of tax regulation and good perception of tax system’s fectiveness.

Item Type: Article
Uncontrolled Keywords: Sunset Policy, consciousness to pay tax, deep knowledge of tax regulation, good perception of tax system’s efectiveness.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: ?? JurnalAk ??
Depositing User: Fakultas Ekonomi
Date Deposited: 07 Nov 2012 04:04
Last Modified: 11 Nov 2012 04:09
URI: http://eprints.unisbank.ac.id/id/eprint/1103

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