Sunset Policy as The Way to Increase The Number of Tax Payers in Small and Medium Enterprises Scale
WAHYUNI WIDYANINGRUM, Eko Swardi, Dr., Msc.
Sunset Policy had been an important issue during the year 2008. There had been pro and cons among the tax payers regarding the sunset policy which was a new concept aimed at increasing the tax payers. After several intensive approaches done by the government, the figure of tax payers improved from 10.6 million people in 2008 into 14 million in 2009 nationally. This thesis shows what strategies made by the government, what difficulties appeared, and how the government overcame those problems. Primary and secondary data were gathered from several sources and questionnaires. The paper was made by using two approaches both quantitative and qualitative. The primary data was taken from the internet and matched with the real condition of entrepreneurs from the SMEs scale. The results show that the new policy can make significant changes to the number of tax payers. It can increase the number of tax payers from the SMEs (Small and Medium Entreprises) scale both nationally and regionally (in Jogjakarta area). As the main conclusion, the results showed that the numbers of tax payers were increasing, especially the tax payers from the SMEs level.
Kata Kunci : sunset policy, tax payers
