{"id":"https://openalex.org/W5301244","doi":null,"title":"PENGARUH KEBIJAKAN SUNSET POLICYTERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS DI KANWILDIREKTORAT JENDERAL PAJAK JAWA TIMUR I SURABAYA)","display_name":"PENGARUH KEBIJAKAN SUNSET POLICYTERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS DI KANWILDIREKTORAT JENDERAL PAJAK JAWA TIMUR I SURABAYA)","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W5301244","mag":"5301244"},"language":"id","primary_location":{"id":"mag:5301244","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/23889/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"parent_works":[],"lineage":["https://openalex.org/W5301244"],"child_works_count":0,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052242567","display_name":"Mira Novana Ardani","orcid":"https://orcid.org/0000-0003-0286-2651","observed_orcids":["https://orcid.org/0000-0003-0286-2651"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Mira Novana Ardani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5052242567"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sunset-policy","display_name":"sunset policy","score":0.7870000004768372},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8539999723434448},{"id":"https://openalex.org/keywords/tax-penalties","display_name":"tax sanctions","score":0.4180000126361847},{"id":"https://openalex.org/keywords/late-payment-interest","display_name":"late payment interest","score":0.6069999933242798},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.39500001072883606},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.3889999985694885},{"id":"https://openalex.org/keywords/east-java","display_name":"East Java","score":0.45500001311302185}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7634857892990112},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.5219378471374512},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.48264604806900024},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0826597511768341}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:5301244","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/23889/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2792106023","https://openalex.org/W6995666264","https://openalex.org/W7023815296","https://openalex.org/W3127526979","https://openalex.org/W2886418218","https://openalex.org/W76234861","https://openalex.org/W1769845825"],"abstract_inverted_index":{"ABSTRAK\r\nPENGARUH":[0],"KEBIJAKAN":[1],"SUNSET":[2,339],"POLICY":[3,340],"TERHADAP":[4],"KEPATUHAN":[5],"WAJIB\r\nPAJAK":[6],"(STUDI":[7],"KASUS":[8],"DI":[9],"KANWIL":[10,349],"DIREKTORAT":[11],"JENDERAL":[12],"PAJAK":[13],"JAWA\r\nTIMUR":[14],"I":[15],"SURABAYA":[16],")\r\nSebagaimana":[17],"diketahui":[18,265],"bahwa":[19,266],"Pasal":[20],"35":[21],"Undang-Undang":[22],"KUP":[23],"memberikan\r\nkewenangan":[24],"kepada":[25,42,322],"Ditjen":[26,113],"Pajak":[27,45,51,85,99,126,159,209,220,269,324],"untuk":[28,120,124,137,189],"menghimpun":[29],"data":[30,41,71,384,399],"perpajakan":[31,90,104,248],"dan\r\nmewajibkan":[32],"instansi":[33],"pemerintah,":[34],"lembaga,":[35],"asosiasi,":[36],"dan":[37,58,128,221,238,251,300,304,320],"pihak":[38],"lainnya":[39],"untuk\r\nmemberikan":[40],"Direktorat":[43,83],"Jenderal":[44,84],"(Ditjen":[46],"Pajak).":[47],"Di":[48],"samping":[49],"itu\r\nDitjen":[50],"juga":[52],"telah":[53,92,117],"membentuk":[54],"Pusat":[55],"Pengolahan":[56],"Data":[57],"Dokumen":[59],"Perpajakan\r\nyang":[60],"tugasnya":[61],"antara":[62],"lain":[63],"adalah":[64],"memproses":[65],"pengolahan":[66],"data,":[67],"sehingga":[68],"akan":[69],"terbentuk\r\nsuatu":[70],"yang":[72,74,91,151,249,256,282],"akurat":[73],"menyangkut":[75],"Wajib":[76,98,158,197,208,219,260,268,323],"Pajak.":[77,96],"Kondisi":[78],"tersebut":[79,181,200],"di":[80,201],"atas":[81,144,202],"tentu\r\nmemungkinkan":[82],"mengetahui":[86],"ketidak":[87],"benaran\r\npemenuhan":[88],"kewajiban":[89],"dilaksanakan":[93],"oleh":[94],"masyarakat\r\nWajib":[95],"Agar":[97],"(WP)":[100],"tidak":[101,107,152],"dikenai":[102],"sanksi":[103,140],"yang\r\ntimbul":[105],"apabila":[106],"melaksanakan":[108,231],"kewajibannya":[109],"secara":[110,182],"benar,":[111],"maka":[112,165],"Pajak\r\npada":[114],"tahun":[115],"2008":[116,469],"memberikan":[118],"kesempatan":[119],"membetulkan":[121],"SPT":[122],"Tahunan\r\nPPh":[123],"Tahun-Tahun":[125],"2006":[127,487],"sebelumnya,":[129],"melalui":[130],"kebijakan":[131],"Sunset\r\nPolicy,":[132],"yaitu":[133],"suatu":[134],"kebijaksanaan":[135],"Pemerintah":[136],"memperoleh":[138],"fasilitas\r\npenghapusan":[139],"administrasi":[141,314],"berupa":[142],"bunga":[143,148],"keterlambatan":[145],"pembayaran\r\npajak":[146],"atau":[147,153],"dari":[149],"pajak":[150],"kurang":[154],"dibayar.":[155],"Secara":[156],"teoritis\r\napabila":[157],"mau":[160],"mengikuti":[161],"program":[162,498,552,598,612,665,682],"Sunset":[163,179,194,212,215,228,271,280,332,493,525,572,596,663,743],"Policy,":[164,213,333,744],"mereka":[166],"akan\r\nmemperoleh":[167],"banyak":[168,175],"keuntungan":[169],";":[170],"Namun":[171],"pada":[172],"kenyataannya":[173],"masih":[174,273],"WP.":[176],"yang\r\ntidak":[177],"memanfaatkan":[178],"Policy":[180,216,229,272,281,526,597,604,664],"optimal.":[183],"Oleh":[184],"karena":[185],"itu":[186,306],"maka\r\npeneliti":[187],"tertarik":[188],"melakukan":[190],"penelitian":[191,263],"mengenai":[192],"pengaruh":[193],"Policy\r\nterhadap":[195],"kepatuhan":[196,207,218,225,259,267,305],"Pajak.\r\nBerdasarkan":[198],"hal-hal":[199],"timbul":[203],"beberapa":[204],"permasalahan,":[205],"yaitu:\r\nbagaimana":[206],"sebelum":[210],"diberlakukannya":[211],"bagaimana\r\npengaruh":[214],"terhadap":[217],"bagaimana":[222],"upaya":[223],"untuk\r\nmeningkatkan":[224],"setelah":[226],"berakhirnya":[227],"tersebut.\r\nDalam":[230],"penelitian,":[232],"peneliti":[233],"menggunakan":[234],"metode":[235,243],"pendekatan":[236],"yuridis\r\nnormatif":[237],"yuridis":[239],"empiris.":[240],"Pendekatan":[241],"dengan":[242,258,277],"ini":[244,287],"dimaksudkan":[245],"untuk\r\nmengetahui":[246],"peraturan-peraturan/teori-teori":[247],"ada":[250],"bekerjanya":[252],"hukum\r\ndalam":[253],"masyarakat,":[254],"terutama":[255],"berhubungan":[257],"Pajak.\r\nDari":[261],"hasil":[262],"dapat":[264,288],"sebelum\r\ndiberlakukannya":[270],"relatif":[274],"rendah,":[275],"dibandingkan":[276],"masa":[278],"setelah\r\nberlakunya":[279],"ternyata":[283],"cenderung":[284],"meningkat,":[285],"hal":[286],"dilihat":[289],"dari\r\nadanya":[290],"peningkatan":[291],"jumlah":[292,294],"WP,":[293],"setoran":[295],"pajak,":[296,315],"berkurangnya":[297],"Surat":[298],"Ketetapan\r\nPajak":[299],"meningkatnya":[301],"Tax":[302,367,410,425,448,454,473,517,545,576,592,607,670,698,704,709,733,748],"Ratio,":[303],"tentu":[307],"harus":[308],"tetap":[309],"ditingkatkan\r\ndengan":[310],"cara":[311],":":[312,330],"Pembenahan":[313],"perbaikan":[316],"pelayanan,":[317],"penyuluhan":[318],"secara\r\nsistimatis":[319],"berkesinambungan":[321],"serta":[325],"adanya":[326],"penegakan":[327],"hukum.\r\nKata":[328],"Kunci":[329],"Dampak,":[331],"KepatuhanWajib":[334],"Pajak\r\nABSTRACT\r\nTHE":[335],"EFFECT":[336],"OT":[337],"THE":[338,342],"TOWARD":[341],"TAX":[343],"PAYER\u2019S\r\nOBIDIENCE":[344],"(THE":[345],"CASE":[346],"STUDY":[347],"IN":[348],"OF":[350],"DIRECTORATE":[351],"GENERAL":[352],"OF\r\nTAXATION":[353],"I,":[354],"SURABAYA)\r\nAs":[355],"it":[356,402,505],"is":[357,376,415,495,519,561,599,619,713,736],"already":[358],"known":[359],"before":[360,594,661],"that":[361,660],"according":[362],"to":[363,380,392,403,433,451,477,503,521,553,557,632,648,678,716],"the":[364,378,382,386,394,409,421,431,437,447,453,472,475,489,496,501,507,551,559,568,571,575,595,606,611,615,617,644,649,653,657,662,669,679,693,700,722,732],"Book":[365],"of":[366,463,486,533,544,570,656,703],"Law,":[368],"clause":[369],"35,":[370],"the\r\nDirectorate":[371],"General":[372],"Of":[373,747],"Taxation":[374],"(DJP)":[375],"given":[377],"authority":[379],"collect":[381,397],"tax":[383,439,458,480,485,512,723,726],"and\r\norder":[385],"government":[387,502],"institution":[388],"and":[389,396,400,419,482,488,643,707,725,729],"other":[390],"organizations":[391],"do":[393,548],"same":[395],"the\r\ntax":[398],"report":[401],"them.":[404],"Furthermore,":[405],"DJP.":[406],"also":[407],"founds":[408],"Document":[411],"and\r\nData":[412],"Center,":[413],"which":[414,442,460,639,684,735],"authorized":[416],"in":[417,468,506,538,563,641,652],"processing":[418],"managing":[420],"accurate":[422],"database":[423],"of\r\nthe":[424,524],"Payer.":[426],"The":[427,745],"conditions":[428],"surely":[429],"enable":[430],"DJP":[432,470],"find":[434],"out":[435],"about":[436],"incorrectness\r\nof":[438],"duty":[440],"fulfillments":[441],"have":[443,582],"been":[444,675],"done":[445],"by":[446,492,500,719],"Payer.\r\nIn":[449],"order":[450],"prevent":[452],"Payers":[455,474,546],"from":[456,535,692],"getting":[457],"penalties":[459],"occur":[461],"because":[462],"not\r\ndoing":[464],"their":[465,483],"duties":[466],"correctly,":[467],"gave":[471],"chance":[476],"revise":[478],"their\r\nannual":[479],"forms":[481],"income":[484],"previous":[490],"years":[491],"Policy.\r\nIt":[494],"new":[497,585],"introduced":[499],"efface":[504],"form":[508],"of\r\nunpunctual":[509],"or":[510],"unpaid":[511],"interest.":[513],"Theoretically":[514],"if":[515],"a":[516,531,542,565,591],"Payer":[518,593,749],"willing":[520],"make":[522],"use":[523,550],"program,":[527],"he":[528],"will":[529],"get":[530],"lot":[532,543],"benefits":[534],"it.":[536],"However,":[537],"reality":[539],"there\r\nare":[540],"still":[541,714],"who":[547],"not":[549],"good":[554],"advantage.":[555],"Due":[556],"that\r\nreason,":[558],"researcher":[560,618],"interested":[562],"doing":[564,614],"research":[566,658],"on":[567,637],"effects":[569],"Policy\r\nprogram":[573],"towards":[574],"Payer\u2019s":[577,671],"obedience.\r\nThose":[578],"things":[579],"mentioned":[580],"before,":[581],"created":[583],"some":[584],"problem":[586],"such":[587],"as":[588],"how\r\nobedient":[589],"was":[590,666,685],"put":[600],"into":[601,634],"effect,":[602,642,668],"how\r\nSunset":[603],"affects":[605],"Payers\u2019":[608],"obedience":[609,651,672,712],"after":[610],"ends.\r\nIn":[613],"research,":[616],"applying":[620],"normative":[621],"juridical":[622,625],"approach":[623,626],"and\r\nempiric":[624],"methods.":[627],"Those":[628],"approaches":[629],"are":[630,640],"meant":[631],"inquire":[633],"rules":[635],"or\r\ntheories":[636],"taxation,":[638],"law":[645,739],"enforcement":[646],"relating":[647],"Tax\r\nPayer\u2019s":[650],"society\r\nThe":[654],"results":[655],"indicate":[659],"put\r\ninto":[667],"had":[673],"relatively":[674],"low":[676],"compared":[677],"time":[680],"after\r\nthe":[681],"ended,":[683],"going":[686],"up.":[687],"This":[688,711],"can":[689],"be":[690,717],"seen":[691],"increasing":[694],"number":[695,702],"of\r\nTax":[696],"Payers,":[697,734],"Payments,":[699],"decreasing":[701],"Final":[705],"Letters,":[706],"the\r\nincreasing":[708],"Ratio.":[710],"definitely":[715],"developed":[718],"means":[720],"of\r\nimproving":[721],"administration":[724],"service,":[727],"systematic":[728],"continual":[730],"enlightening\r\nto":[731],"combined":[737],"with":[738],"enforcement.\r\nThe":[740],"keyword:":[741],"Impact,":[742],"Obedience":[746]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2016-06-24T00:00:00"}