ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan Sunset Policy Jilid II terhadap kepatuhan wajib pajak. Dimana Sunset Policy Jilid II ini merupakan fasilitas atau kebijakan yang diberikan Direktorat Jenderal Pajak (DJP) setelah sunset policy pertama yang berakhir di tahun 2009 lalu dan pada tanggal 1 Mei 2015, Kementerian Keuangan menetapkan kembali kebijakan baru yaitu Sunset Policy Jilid II Pada tahun 2015 ini, pemerintah mengadakan kebijakan Sunset Policy Jilid II dalam rangka untuk meningkatkan potensi penerimaan pajak serta revolusi perpajakan agar menjadi lebih baik. Potensi penerimaan pajak dapat dihubungkan dengan kepatuhan wajib pajak. Peneliti menggunakan uji regresi sederhana yaitu dengan uji hipotesis untuk mengetahui ada atau tidaknya pengaruh dari sunset policy jilid II dengan kepatuhan wajib pajak, menyangkut penelitian sebelumnya mengungkapkan terdapat pengaruh pada kebijakan sunset policy pertama terhadap kepatuhan wajib pajak (Ardani,2010). Setelah peneliti mengolah data dari 54 kuesioner yang disebarkan di Kantor Pelayanan Pajak (KPP) Bojonagara, Peneliti mendapatkan kesimpulan bahwa tidak terdapat pengaruh antara sunset policy jilid II dengan kepatuhan wajib pajak, dikarenakan pengaruh faktor-faktor lain seperti pembenahan administrasi pajak, perbaikan pelayanan, penyuluhan secara sistimatis dan berkesinambungan kepada Wajib Pajak serta adanya penegakan hukum (Ardani,2010)
Kata Kunci : Sunset Policy, Sunset Policy Jilid II, Kepatuhan Wajib Pajak.
vi Universitas Kristen Maranatha
ABSTRACT
The research aims to determine the influence of the Sunset Policy Volume II toward the Tax payer’s obidience. Sunset Policy Volume II is a facility or policies provided by the Directorate General of Taxation (DGT) after the first sunset policy that ended in 2009 and on May 1, 2015, the Ministry of Finance set a new policy Back Namely Sunset Policy Volume II In 2015, the government held a Sunset Policy Volume II in order to increase the potential tax revenue and taxation revolution to make it better. Potential tax revenue can be attributed to Tax payer Obidience. Researchers used a simple regression approach by using a hypothesis test to determine whether or not the influence of sunset policy volume with taxpayer’s obidience, regarding previous study reveals influences of the sunset policy volume II toward the tax payer’s obidience (Ardani, 2010). Once the researchers process data from 54 questionnaires distributed at the Tax Service Office (TSO) Bojonagara, researchers get conclusion that There are currently no influence of sunset policy volume II toward the tax payer’s obidience, due to the influence of other factors like improving the tax administration and tax service, systematic and continual enlightening to the Tax Payers, which is combined with law enforcement. (Ardani,2010)
The Keyword : Sunset Policy, Sunset Policy II, The Tax Payer’s Obidience.
vii Universitas Kristen Maranatha
DAFTAR ISI Surat Pengesahan ..................................................................................... Surat Pernyataan Keaslian Tugas Akhir ............................................... Kata Pengantar ......................................................................................... Abstrak ...................................................................................................... Abstract ..................................................................................................... Daftar isi .................................................................................................... Daftar Tabel .............................................................................................. BAB I PENDAHULUAN ......................................................................... 1.1 Latar Belakang ..................................................................................... 1.2 Rumusan Masalah ................................................................................ 1.3 Tujuan Penelitian .................................................................................. 1.4 Manfaat Penelitian ................................................................................ BAB II LANDASAN TEORI .................................................................. 2.1 Kajian Pustaka ...................................................................................... 2.1.1 Sunset Policy ..................................................................................... 2.1.1.1 Kebijakan Sunset Policy Pertama ................................................... 2.1.1.2 Kebijakan Sunset Policy Jilid II ..................................................... 2.1.1.3 Perbedaan antara Kebijakan Sunset Policy Pertama dengan Kebijakan Sunset Policy Jilid II ......................................... 2.1.1.4 Perbedaan antara Tax Amnesty dengan Sunset Policy .................... 2.1.2 Kepatuhan Wajib Pajak ..................................................................... 2.1.2.1 Kepatuhan Wajib Pajak .................................................................. 2.1.2.2 Tax Ratio dalam Pengukuran Tingkat Kepatuhan Wajib Pajak ..... 2.2 Riset Empiris ........................................................................................ 2.3 Kerangka Pemikiran ............................................................................. BAB III METODOLOGI PENELITIAN .............................................. 3.1 Objek Penelitian ................................................................................... 3.1.1 Sejarah Singkat KPP Bojonagara ...................................................... 3.1.2 Struktur Organisasi di KPP Bojonagara ............................................ 3.2 Pengukuran Variabel dan Devinisi Operasional .................................. 3.3 Teknik Pengumpulan Data ................................................................... 3.3.1 Jenis Data .......................................................................................... 3.3.2 Populasi dan Prosedur Penentuan Sampel ........................................ 3.3.3 Metode Pengumpulan Data ............................................................... 3.3.4 Teknik Pengujian Data ...................................................................... 3.3.5 Uji Heteroskedastisitas ...................................................................... 3.3.6 Uji Asumsi Klasik ............................................................................. BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................ 4.1 Hasil Penelitian .................................................................................... 4.1.2 Detugas akhir Kuesioner ................................................................... 4.1.3 Identifikasi Responden Berdasarkan Jenis Kelamin ......................... 4.1.4 Identifikasi Responden Berdasarkan Kepemilikan Nomor Pokok Wajib Pajak NPWP) ............................................................... 4.2 Hasil Analisis Data ............................................................................... 4.2.1 Uji Validitas ......................................................................................
viii Universitas Kristen Maranatha
iii iv v vi vii viii xi 1 1 3 4 4 5 5 5 5 8
10 12 12 12 15 15 18 20 20 20 22 24 26 26 26 27 28 30 30 32 32 32 32 33 34 34
4.2.2 Uji Reliabilitas ................................................................................... 4.2.3 Uji Normalitas ................................................................................... 4.2.4 Uji Heteroskedastisitas ...................................................................... 4.2.5 Uji Hipotesis ...................................................................................... BAB V KESIMPULAN DAN SARAN ................................................... 5.1 Kesimpulan ........................................................................................... 5.2 Keterbatasan Penelitian ........................................................................ 5.3 Saran ..................................................................................................... DAFTAR PUSTAKA ............................................................................... LAMPIRAN ..............................................................................................
ix Universitas Kristen Maranatha
35 36 37 38 40 40 40 41 43 45
DAFTAR TABEL 1. 2. 3. 4. 5. 6. 7. 8.
Tabel 2.1 Penelitian Terdahulu ............................................................. Tabel 2.2 Rerangka Pemikiran ............................................................. Tabel 3.1 Definisi Operasional Variabel ............................................... Tabel 4.1 Hasil Penyebaran Kuesioner ................................................. Tabel 4.2 Identifikasi Responden Berdasarkan Jenis Kelamin ............. Tabel 4.3 Identifikasi Responden Berdasarkan Kepemilikan NPWP ... Tabel 4.4 Hasil Uji Validitas Sub Variabel Sunset Policy Jilid II ......... Tabel 4.5 Hasil Uji Validitas Sub Variabel Tingkat Kepatuhan Wajib Pajak ............................................................ 9. Tabel 4.6 Uji Reliabilitas ...................................................................... 10.Tabel 4.7 Uji Normalitas ....................................................................... 11.Tabel 4.8 Uji Heteroskedastisitas .......................................................... 12.Tabel 4.9 Uji Hipotesis ..........................................................................
x Universitas Kristen Maranatha
16 19 24 32 33 33 34 35 36 37 37 38
