PENGARUH PELAKSANAAN KEBIJAKAN SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
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
Keywords: Sunset Policy, Tax Amnesty, Tax Sanctions, and Taxpayer Compliance.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).