Analisis dampak kebijakan Sunset Policy terhadap Tax Compliance wajib pajak orang pribadi dan badan pada kantor pelayanan pajak pratama tanggerang Timur

ABSTRACT This research discusses about Policy impact Sunset Policy To Tax Compliance Wajib Pajak Orang Pribadi and Badan at KPP Pratama Tangerang Timur. The purposes of this research is to determine policy Sunset Policy impacted to Tax Compliance Wajib Pajak Orang Pribadi and Badan and was effective being carried on by KPP Pratama Tangerang Timur. This research was using analysis's method descriptive kuantitatif and kualitatif. This observational result points out that Sunset Policy's policy program give impact that really significant on increasing total forwarding SPT Tahunan and added of the number of Wajib Pajak increase amount each of 107,49% and 122,64%. Meanwhile Sunset Policy's impact to increase Tax Compliance of Wajib Pajak has step-up that adequately significant which is as big as 0,45%. But basically increases Tax Compliance of Wajib Pajak at environmentally KPP Pratama Tangerang Timur is pretty good, since Tax Compliance's percentage Wajib Pajak at environmentally KPP Pratama Tangerang Timur almost 100%, which is 98,18% (before Sunset Policy).