Efektivitas Program Sunset Policy dalam Peningkatan Penerimaan Negara di Kantor Pelayanan Pajak Pratama Tegal.

HIDAYAH, Isna Irawati, Wahyudi Kumorotomo

2013 | Skripsi | Manajemen dan Kebijakan Publik (dh. Ilmu Administrasi Negara)

ABSTRACT Background : Nowadays, Tax is the most important national income, nearly 80% of state 's revenue is from taxes. But in reality, there are many problems that arise in Direktorat Jenderal Pajak such as avoidance and tax evasion. Sunset Policy emerged as one of the alternative that was issued by the Direktorat Jenderal Pajak to overcome those problems and to explore the potential of government tax revenue which is not optimal yet. Objective : This research aims to determine the effectiveness of the Sunset Policy program Conducted by Kantor Pelayanan Pajak Pratama Tegal in an effort to increase national income, as seen from the growth of taxpayer and progress of SPT’s report. Method : This research uses descriptive method with quantitative and qualitative analysis techniques, to describe the state of research based on existing facts on the ground. Data were collected through interviews, questionnaires and documentation study. Result and Conclusion : The result of this research show that growth in the number of taxpayers KPP Pratama Tegal in 2008 increased up to 56%. Not only the number of taxprayer is growth but state revenue increase is also growth. state revenue increase by 99,65 % from state revenues that have been set forth beforehand. In the other side, the growth in the number of taxprayer are not followed with report of SPT by taxprayer. The data shown that from 140.555 taxprayer, only 70 thousand taxprayer who report their SPT. Based on this research can be known that the main factor that causing the effectiveness of Sunset Policy is socialization and coordination system. The socialization is only done one time by direct face-to-face and more concerned with large-scale taxpayers. There aren’t System of coordination between KPP Pratama Tegal and the government / local municipal government. Suggestion : (1) The socialization activities need to be improved by using a more persuasive method and Trickle Down Effect method; (2) There needs to be coordination between the KPP Pratama Tegal with the local government in the form of cooperation in the socialization or recruitment Taxpayers; (3) Increased awareness of the taxpayer learning through teaching in schools, taxation training involving all communities, especially those in rural areas.

Kata Kunci : Pajak; Kwalitas Layanan