PENGARUH PELAKSANAAN KEBIJAKAN SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Nur Alfiyah, Sri Wahjuni Latifah

Abstract


This research aims to provide empirical evidence of the influence of implementation of Sunset
Policy, Tax Amnesty, and Tax sanctions on individual’ Taxpayer who run the business activities
and work free in KPP Pratama Dompu. The number of respondents in this research are 58
individual taxpayers who run the business activities and work free which was listed in KPP
Pratama Dompu. The type of data used in this research is primer data obtained from the
distributions of questionnaires containing the answers from respondents. The analysis method
of this research is logistic regression analysis. The result indicates that sunset policy, tax amnesty, and tax sanctions have significant effect on taxpayer compliance of individual in Dompu
District.
Keywords: Sunset Policy, Tax Amnesty, Tax Sanctions, and Taxpayer Compliance.


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DOI: https://doi.org/10.22219/jrak.v7i2.21

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