PERSEPSI WAJIB PAJAK TERHADAP SUNSET POLICY

PERSEPSI WAJIB PAJAK TERHADAP SUNSET POLICY

WAWAN HERMANSYAH 1

TARJO *

NURUL HERAWATI *

ABSTRACT

The major purpose of this study is to analyze the effect of taxpayers perception on sunset policy. Research design is survey research using quesionaire as instrument. The respondents of the study are civil service who have at classification IIIa to IVe. The research population was 27.007 taxpayers in hospital, Bangkalan of government, college, elementary school, junior high school, and senior high school. The research sample was 397 taxpayers. The data was analyzed using structural equation modeling (SEM) with AMOS version 5.0.

The finding of this study show that, the effect of: (1) knowledge taxpayers on name intention is positive and significant, (2) knowledge taxpayers on quality is intention positive and significant, (3) knowledge taxpayers on sacrifice is intention positive and significant, (4) name on taxpayers perception is intention positive and significant, (5) quality on taxpayers perception is intention positive and significant, (6) sacrifice on taxpayers perception is intention negatif and not significant, (7) knowledge on perception by name is intention, (8) knowledge on perception by quality is intention, (9) knowledge on perception by sacrifice is intention.

Key Words: taxpayers perception, sunset policy, name, quality, and sacrifice.

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