Analisis perbandingan penerimaan pajak sebelum dan sesudah sunset policy di KPP Pratama Boyolali Tahun 2008/2009

Oleh :
Husin Askara - F.3406036 - Fak. Ekonomi dan Bisnis

ABSTRACK Tax is one of the State of Indonesia’s income. In the State Budget, it takes a big role to fund the state development and other governmental activities, both the local governments and the central government. The governments, therefore, always do some efforts of increasing their tax-generated revenue. One of them is the policy to eradicate administration sanction, that is, the interest which was effective temporarily in 2008, and was extended to February 2009. This policy is well-known as the Sunset Policy. The Sunset Policy basically aims at improving the tax ratio. It is believed that if the tax-generated revenue increases, the tax ratio will also increase. Thus, the Sunset Policy has two specifications, namely:searching for new taxpayers, and improving the tax object basis. The former is the taxation expansion, which is known as the tax extensification. In this extensification, Pratama Tax Office of Boyolali has successfully searched for new taxpayers particularly individual taxpayers. In 2008, it searched for 4.879 individual taxpayers, and in 2009 it searched for 8.643 individual taxpayers. Meanwhile, the former is known as the tax intensification;the tax prayers are trusted to revise the amount of the tax that they should pay, so that in future the taxpayers as well as the would-be taxpayers are expected to bear awareness to pay their tax.Whit the Sunset Policy, there have been 448 SPTs (Yearly Tax Assessment), and the amount of the tax to be received from the taxpayers is Rp,00.That amount has exceeded the target that the Regional Tax Office has stipulated, that is 27,71%.That achievement by Pratama Tax Office of Boyolali is fairly satisfactory considering that the time allotted for the implementation of the policy is relativelt short.