PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, NORMA MORAL DAN KEBIJAKAN SUNSET POLICY TERHADAP PENINGKATAN PENERIMAAN PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Sleman)
Abstract
This study aims to analyze the influence of tax audit, tax collection, moral norms and sunset policy to the tax revenue empirical study of individual taxpayers in Kantor Pelayanan Pajak Pratama Sleman. The subject in this study was individual taxpayers who had at Kantor Pelayanan Pajak Pratama sleman located on Jl. Ringroad utara No. 10, Maguwoharjo, Depok, Sleman, Yogyakarta. In this study, sample of 100 respondents were selected using non probability sampling and convenience sampling. Analysis tool used in this study is the multiple regression analysis.
Based on the analysis that have been made the result are tax audit significantly influence tax revenue, tax collection significantly influnce tax revenue, moral norms not influence tax revenue, and sunset policy significantly influence tax revenue.