PERSEPSI WAJIB PAJAK TENTANG MODERNISASI PERPAJAKAN (Sebuah Kajian Pelaksanaan Sunset Policy Pada Kantor Pelayanan Pajak Pratama Batu)

Sigit Tri Atmoko


This research is empirical research with the title " Perception Of Taxpayers About Modernization Taxation (A Study of Sunset Policy Implementation in Batu Small Tax Office).
This study aims to find out how the perception of Personal Taxpayers and Corporate Taxpayers (Batu Small Tax Office) on the implementation of the Sunset Policy as one of tax modernization in Indonesia.
In this research, researcher use 6 aspect in measuring perception of Taxpayers. These aspects are increasing compliance, improving service, increasing state revenues, facilitate communication with the government, security, and transparency. The six aspects are also used in research conducted Wiyanto (2007) for the perception of Taxpayers about System Monitoring, Reporting, Payment of Tax (MP3).
Research design is survey research using questionnaire as instrument. Then to find out the perception Taxpayer of Batu Small Tax Office, then made a test Paired Samples T-Test to test the average difference between expectations and reality experienced of Taxpayer.
With the 5% significance level, the obtained results indicate that there are differences on average in all aspects examined. In other words, perception Taxpayers of Batu Small Tax Office is negative.


Keyword : Persepsi, Wajib Pajak, Modernisasi Perpajakan, Sunset Policy


Persepsi; Wajib Pajak; Modernisasi Perpajakan; Sunset Policy