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ANALISIS DAMPAK PENERAPAN SUNSET POLICY PADA TINGKAT PENYAMPAIAN SPT TAHUNAN PPh WAJIB PAJAK di KPP PRATAMA CIMAHI

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ABSTRACT ANALYSIS OF TIIE IMPLEMENTATION OF STJNSET POLICY AIID ITS IMPACT ON IIIE NUMBER OF ANNUAL TAX REFORTING AT TTIE PRATAMA CIMAHI TAX SERVICE OFFICE By Cicilia Pebriandora In order to increase tax revenue, the government issued a progam that called as Sunset Policy. This program aim is to giving tax amnesty. The aim of this research is to know whether the implementati ot of Sunset Policy had an impact on the number of annual tax reporting at the Pratama Cirnahi Tax Service Office. This research use desciptive data analysis methods of quantitative and qualitative descriptive. The kind data in use are tre primary data and secondary data. The data collection methods used in this research are a field research meftod (method of obsenation and interviews) and literature research method. To analyze the impact of the implementation of Sunset Policy to the number of annual tax reporting at the Pratarna Cimahi Tax Service Office, writer used tend analysis. 1r, 6s1d enalysis writer compared the number of annual tax reporting at Pratama Cimahi Ta:r Service Ofiice before and after the implementation of Sunsel Policy. The result of this aralysis show that the implementation of Sunset Policy cfi increase the number of annual tax leporting at the Pratama Cimahi Tax Service Offrce. Keluords: sunset policy, tax Wers, and the number of annual tax reporting