PENGARUH PROGRAM EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK, NPWP SERTA SUNSET POLICY TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN
Abstract: This research was
conducted to see how perceptions tax extensification and intensification
programe, tax identification number (NPWP), with sunset policy to tax
compliance to the respondent an individual tax payer and the entity that
reported as many as 250 tax on each KPP Pratama Yogyakarta, Sleman, wonosari,
Wates, and Bantul taken by simple random sampling method. Data analysis using
an analytical approach to structural equation models (SEM) software using
partial least square (PLS). Test results that the perception of tax
extensification and intensification programe, NPWP with facility sunset policy
that has been applied by the Directorate General of Taxes has not impacted
significantly to tax compliance with t-statistic value of each (0.70, 0098,
0.436) <t-table (1.645). Test results that the perception of tax
extensification and intensification programe has been implemented by the
Directorate General of taxes can have a positive impact on facility sunset
policy with t-statistics value of each of (1.742, 2.211)> t-table (1.645).
Test results that with the addition of NPWP provided by the Directorate General
of Taxes can have a positive impact on tax compliance to the value of
t-statistic (2.313)> t-table (1.645). The perception of tax extensification
programe and facilities sunset policy that have been implemented by the
Directorate General of Taxes can have a positive impact on the addition NPWP
with t-statistics value of each of (1.929, 2.626)> t-table (1.645). The
programs and facilities as well as NPWP implemented by Directorate General of
Taxes should be increased and expanded again to the awareness of taxpayers in
tax compliance to boost significantly impact (voluntary compliance)
Keywords: Extensification;
Intensification; Identivication Number (NPWP); Sunset Policy; and Tax
Compliance; Individual Taxpayers and Entities
Penulis: Mistaul Amaliyah,
Alex Murtin
Kode Jurnal: jpakuntansidd1000219
