Suchergebnisse

Penelitian ini ditujukan untuk melihat dampak kebijakan sunset policy terhadap kemauan membayar pajak pada KPP Semarang Barat. Teknik pengambilan sampel dalam penelitian ini adalah Cluster Proportional Random Sampling. Diperoleh sejumlah 85 wajib pajak pelaku usaha dengan perhitungan rumus Slovin. Metode pengumpulan data menggunakan angket dan dokumentasi. Analisis data menggunakan analisis regresi linier sederhana dengan bantuan program SPSS release 16. Hasil penelitian menunjukkan Ha diterima artinya bahwa ada pengaruh antara variabel kebijakan Sunset Policy terhadap kemauan membayar pajak. Disarankan program Sunset Policy dapat diadakan kembali oleh pemerintah guna menambah wajib pajak dan meningkatkan penerimaan pajak. This study aims at knowing the impact of sunset policy to the willingness of paying tax at KPP Semarang Barat. The sampling technique used in this study is Cluster Proportional Random Sampling. Moreover, 85 business tax payers can be obtained by having Slovin formula calculation. The methods of data collection are questionnaires and documentation. The data was analyzed by using SPSS release 16. The results show that based on Ha accepted. It indicates that there is a great influence between policy variables of Sunset Policy on willingness to pay taxes. In other words, it can be said that if the policy of the Sunset Policy is applied, mainly, in giving moere time for applying the policy, then it will make the taxpayers have willingness to pay. Then, the Sunset Policy program should be held again by the government to increase taxpayers and tax revenues.

Tax management is still an ongoing issue. This is done because the company seeks to maximize profits by minimizing the tax burden paid, besides that tax management actions occur because there are differences in objectives between the government and the company. The government aims to optimize state revenue through tax revenue, while companies view taxes as a burden for reducing profits. This study aims to understand and examine the effect of tax facilities, leverage, transfer pricing, fixed assets intensity, and political power on tax management. The population in this study uses the property and real estate industry sector companies in 2017-2020 as many as 80 companies. The research sample was taken using purposive sampling technique with the acquisition of a sample of 16 companies dan 64 research data with outlier data as many as 24 units of analysis. The data processing technique method in this study uses descriptive statistical data analysis, classical assumption test, multiple linear regression analysis, hypothesis testing using partial significant test (t-test) with IBM SPSS software version 25. The result prove that tax facilities and political power have a significant negative effect on tax management. In addition, leverage and transfer pricing have a significant positive effect on tax management and fixed assets intensity does not have a significant negative effect on tax management.