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"Penelitian ini bertujuan untuk mengetahui dan menganalisis dasar pemikiran pemerintah mengeluarkan perpanjangan jangka waktu pelaksanaan sunset policy dan pemilihan waktu perpanjangan pelaksanaan sunset policy sampai dengan tanggal 28 Februari 2009 sehingga terdapat perbedaan batas waktu sunsetpolicy bagi wajib pajak lama dan wajib pajak baru, serta menganalisis hasil pelaksanaan sunset policy. Metode penelitian yang digunakan dalam penelitian ini menggunakan pendekatan penelitian kualitatif dengan jenis penelitan deskriptif. Metode pengumpulan data yang digunakan adalah studi kepustakaan dan studi lapangan dengan melakukan wawacara mendalam dengan para informan yang kompeten. Hasil penelitian menunjukkan bahwa dasar pemikiran pemerintah melakukan perpanjangan sunset policy adalah: Pertama, besarnya antusiasme wajib pajak untuk memanfaatkan sunset policy di akhir masa berlakunya akibat terlambatnya penerbitan aturan pelaksanaan yang menyebabkan bank atau kantor pos penerima pembayaran serta kantor pelayanan pajak tidak sanggup melayani dengan baik sehingga banyak wajib pajak di akhir masa berlakunya sunset policy tidak bisa memanfaatkannya. Kedua, adanya krisis keuangan global yang melanda dunia yang juga berpengaruh pada perekonomian Indonesia Ketiga, sunset policy sangat efektif untuk memperkuat basis perpajakan nasional. Perpanjangan sunset policy bagi wajib pajak lama selama dua bulan dimaksudkan untuk menghindari penumpukan pelayanan di bulan Maret 2009 karena di bulan tersebut terdapat penerimaan surat pemberitahuan tahunan pajak penghasilan orang pribadi dan untuk memberi kesempatan yang lebih kepada masyarakat untuk melengkapi dokumen perpajakan dalam rangka pelaksanaan sunset policy. Jangka waktu pelaksanaan sunset policy bagi wajib pajak baru sampai dengan 31 Maret 2009 dimaksudkan untuk memberikan kesempatan yang lebih lama bagi wajib pajak baru untuk lebih mengenal, dan memahami peraturan perpajakan khususnya sunset policy. Hasil pelaksanaan sunset policy menunjukkan bahwa jumlah wajib pajak yang memanfaatkan sunset policy sesudah adanya perpanjangan sunset policy lebih banyak dibandingkan dengan wajib pajak yang memanfaatkan sunset policy sebelum adanya perpanjangan sunset policy. Saran yang diberikan terkait dengan kesimpulan yang diperoleh, adalah hendaknya Pemerintah hendaknya lebih cermat dalam memperhitungkan waktu pelaksanaan suatu kebijakan. Suatu peraturan pelaksanaan perpajakan sebaiknya diterbitkan secepat mungkin setelah kebijakan berlaku agar tidak menimbulkan kebingungan dan keragu-raguan bagi wajib pajak. Direktorat Jenderal Pajak hendaknya melakukan pengawasan lebih ketat bagi wajib pajak yang tidak memanfaatkan sunset policy dibandingkan dengan wajib pajak yang melakukan sunsetpolicy.

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The objectives of this research are to ascertain and analyze the background behind the government’s considerations in issuing the above extension to the term of implementation of the sunset policy and behind the extension of its implementation up to 28 February 2009 so there are difference in deadlines of such policy between old and young tax subjects, and to analyze the results of implementation of such sunset policy. The method used in this research is a qualitative research approach of a descriptive type. The methods of data collection used are library research and field research, the latter of which is carried out through intensive interviews with competent informants who represent the various groups related to the theme of this research.The results of research indicate that the basis of thought behind the government’s extension of the sunset policy is: First, the high enthusiasm of tax subjects in making use of the sunset policy at the end of its term because the latest of implementation regulation that has resulted in the inability of banks or post offices as payment recipients or tax Service offices (KPP) to effectively serve such subjects, so that many of them could not, at the end of the policy, make best uses of the same. Secondly, the global economic crisis which has swept over the world has also influenced the Indonesian economy. Thirdly, the sunset policy is extremely effective in strengthening the national taxation basis. The two-month extension to the policy for old tax subjects is intended to avoid a backlog of Services in the month of March 2009 due to there being many submissions of individual annual income tax notification letters during that month, and to give more opportunities to society to complete their taxation documents in order to implement such policy. The term for implementing the sunset policy for new tax subjects up to 31 March 2009 is intended to give such new subjects more opportunities to better know and understand taxation rules, in particular those which related to the policy itself. Results of implementation of the policy indicate that the tax subjects who have made good uses of the sunset policy in the term of extension implementation more than the tax subjects who have made good uses of the sunset policy before extension implementation. One of the suggestions given is therefore for the Government to be more careful in calculating the term of implementation of the policy so that its extension policy could not bring about a polemic in society. A taxation implementing regulation on the policy should also be issued as soon as possible after its effectiveness so that no confusion and doubt should arise as between the tax subjects. The Directorate General of Taxation should also place tighter supervision on tax subjects who have not made good uses of the sunset policy as compared to those who have already implemented the same."

"Skripsi ini menganalisis perpanjangan sunset policy dan tindak lanjut yang dapat dilakukan pemerintah setelah penerapan sunset policy. Tujuan penelitian ini adalah menganalisis latar belakang perpanjangan sunset policy; dampak dari perpanjangan sunset policy; serta tindak lanjut yang dapat dilakukan pemerintah setelah penerapan sunset policy. Penelitian ini menggunakan pendekatan mixed approach.Hasil penelitian ini menyarankan adanya penegakan hukum yang tegas (law enforcement) setelah penerapan sunset policy; perbaikan sistem administrasi perpajakan untuk memelihara database yang diperoleh semasa penerapan sunset policy.

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The focus of this study is the reasoning of sunset policy?s extension and the further action that can be done by government after the implementation of sunset policy. The purpose of this study are to analyse the reason of sunset policy?s extension; to analyse the impact of sunset policy's extension; to analyse the further action that can be done by government after the implementation of sunset policy. This research used both qualitative and quantitative method called mixed approach. The data were collected by means of deep interview and existing statistic.The researcher suggests that the government should do the law enforcement after the implementation of sunset policy and improve the tax administration system."

"Latar belakang dari skripsi ini yaitu pemerintah bermaksud mengoptimalkan penerimaan perpajakan negara melalui kebijakan sunset policy. Yang dimaksud dengan sunset policy adalah kebijakan pemberian fasilitas perpajakan, dalam bentuk penghapusan sanksi administrasi perpajakan berupa bunga sebagai implementasi Pasal 37A Undang-undang Nomor 28 Tahun 2007. Pokok permasalahan dari skripsi ini yaitu pelaksanaan dari sunset policy dan bagaimanakah efektivitas pelaksanaannya sampai dengan 31 Desember 2008. Pelaksanaan ketentuan sunset policy telah meningkatkan ketaatan masyarakat sekaligus penerimaan negara dari sektor perpajakan. Oleh karena itu sunset policy berdasarkan Pasal 37A ayat (1) Undang-Undang Nomor 28 Tahun 2007 termasuk dalam intensifikasi perpajakan karena meningkatkan penerimaan pajak dari wajib pajak lama dan wajib pajak baru lalu sunset policy berdasarkan Pasal 37A ayat (2) Undang-Undang Nomor 28 Tahun 2007 termasuk ke dalam ekstensifikasi perpajakan karena menambah wajib pajak baru.

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The background from this thesis is government meant to maximised the country's income from taxation through the sunset policy. That was meant with sunset policy was the policy of giving of taxation facilities, in the form of the abolition of administrative sanctions of taxation took the form of the interest that was arranged in the Article 37A number regulations 28 in 2007. The main subjects of this thesis are the implementation from sunset policy and how its effectiveness to implementation until December 31st 2008. Implementation of the provisions sunset policy increased the community's obedience at the same time state revenue from the sector of taxation. Because of that sunset policy was based on the Article 37A paragraph (1) number regulations 28 in 2007 including in the intensification of taxation because of increasing acceptance of the tax from the long tax obligator and new tax obligator and sunset policy based on the Article 37A paragraph (2) number regulations 28 in 2007 including inside extensification of taxation because of increasing the new tax obligator."

"Penerapan sunset policy di Indonesia sebagai suatu bentuk pengampunan pajak merupakan pengalaman yang benar-benar baru bagi dunia perpajakan di Indonesia. Penerapan kebijakan pengampunan pajak umumnya ditempuh sebagai langkah terakhir untuk meningkatkan penerimaan pajak karena apabila tidak dipersiapkan dan dikelola dengan baik dalam pelaksanaannya, kebijakan pengampunan pajak malah dapat menjadi kontraproduktif dengan turunnya tingkat kepatuhan pajak. Menilik potensi manfaat dan kendala yang ada dalam kebijakan pengampunan pajak, penelitian ini berupaya untuk mengeksplorasi faktor-faktor apa saja yang melatarbelakangi pemilihan bentuk kebijakan dan penerapan sunset policy sebagai salah satu bentuk pengampunan pajak di Indonesia.Dari pembahasan tersebut akan dianalisis juga kelebihan dan kekurangan dari kebijakan pengampunan pajak, khususnya sunset policy, pengalaman penerapan kebijakan serupa di negara lain, serta upaya-upaya yang diperkirakan dapat mengawal penerapan sunset policy di Indonesia dan mendukung peningkatan kepatuhan pajak pada umumnya. Sebagai upaya menjawab pertanyaan-pertanyaan tersebut, penelitian ini memadukan pendekatan kualitatif dan kuantitatif.Pendekatan kualitatif dilakukan melalui studi kepustakaan dan wawancara mendalam dengan narasumbernarasumber yang memiliki kapasitas dalam bidang perpajakan, khususnya yang terlibat langsung dengan permasalahan sunset policy, yaitu dari kalangan legislatif, pengusaha, Direktorat Jenderal Pajak, dan pengamat. Pendekatan kuantitatif dilakukan melalui survey persepsi masyarakat sebagai upaya mendapatkan gambaran permasalahan yang lebih komprehensif dan mengetahui kemungkinan adanya deviasi antara hasil analisis dengan persepsi yang berkembang di masyarakat. Gambaran umum dari hasil penelitian ini menunjukkan bahwa penerapan sunset policy di Indonesia dilatarbelakangi oleh upaya untuk meningkatkan penerimaan pajak sejalan dengan meningkatnya tuntutan target penerimaan pajak, sekaligus sebagai upaya mengakomodasi aspirasi dunia usaha yang menginginkan adanya pengampunan pajak.Manfaat terbesar yang diharapkan dari sunset policy ini adalah meningkatnya penerimaan pajak dan kesetaraan antara Wajib Pajak dengan Aparat Pajak, sementara kendala yang dihadapi terutama adalah masalah kepastian hukum, kerangka waktu sosialisasi yang minim dibarengi dengan kurangnya kapasitas kuantitas dan kualitas penguasaan materi aparat pajak mengenai sunset policy, kesiapan sistem, serta pengenaan tarif umum yang masih cukup tinggi. Pengalaman penerapan pengampunan pajak di Amerika Serikat menunjukkan bahwa keberhasilan pengampunan pajak sangat ditentukan oleh kapasitas penegakan hukum sebagai upaya utama sementara pengampunan pajak hanyalah bersifat kuratif dan komplementer.Berdasarkan analisis yang telah dilakukan, penelitian ini secara umum merekomendasikan pengutamaan penegakan hukum dalam meningkatkan kepatuhan pajak serta perbaikan kondisi struktural perekonomian agar tujuan meningkatkan penerimaan negara dapat berjalan lebih berkelanjutan. Secara khusus, penelitian ini merekomendasikan pelaksanaan sosialisasi sunset policy secara lebih baik melalui penerapan strategi komunikasi khusus, penguatan pengawasan internal di dalam Direktorat Jenderal Pajak sendiri, serta pengawasan dan pemeriksaan Wajib Pajak dalam konteks sunset policy, peningkatan pelayanan perpajakan sebagai kompensasi pemberlakuan tarif umum, serta peningkatan kapasitas dan pengintegrasian sistem administrasi dan informasi perpajakan dengan lembaga-lembaga lain yang terkait.

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Implementation of sunset policy in Indonesia as a form of tax amnesty is a brandnew experience for Indonesia?s taxation. Tax amnesty is by and large implemented as a last resort policy to increase tax revenue since it might contraproductively plummet tax compliance if it is not well prepared and managed during the implementation. With regards to benefits and obstacles inherent in tax amnesty, this study attempts to explore factors within the background underlying the selection of sunset policy as a form of tax amnesty that is implemented in Indonesia.This study analyzes also the advantages and shortcomings of tax amnesty, more specifically of sunset policy, experience of other countries in implementing such policy, and possible efforts that can be taken to safeguard sunset policy implementation in Indonesia and improve tax compliance in general. A mix of qualitative approach and quantitative approach is incorporated in this study to capture more comprehensive depiction of the research inquiries.The qualitative approach of this study was done through library research and indepth interview with key informants whose capacities in taxation matters are sufficient and also directly involved with sunset policy formulation. These key informants cover the legislative, business, government executive in taxation (Directorate General of Tax), and observers circle. The quantitative approach was done through perception survey find out possibilities of deviation between the analysis result and society?s perception.The study findings in general show that sunset policy was drawn by efforts to increase tax revenue along with the soaring tax revenue target. It serves also to accomodate the business circles? aspiration demanding for tax amnesty. The main benefits expected from sunset policy are increases in tax base and equality improvement between taxpayers and tax authorities, while the main obstacles are problems in legal certainty, insufficient timeframe for socialization along with limited number of tax personnel with adequate knowledge to support the socialization, system readiness, and the relatively high normal tariff used in this program. The experience of tax amnesty implementation in the United States showed that the success of such program relies significantly on tax enforcement efforts as the main instrument, while tax amnesty shall only be used as curative and complementary policy.Based on the analysis conducted, this study in general recommends legal and tax enforcement mainstreaming and improvement of economic structural condition in any efforts to make tax base and revenue improvement more sustainable. More detailed suggestions include the use of special communication strategy to support sunset policy socialization, strengthening internal supervision within the Directorate General of Tax and external supervision on the taxpayers within suset policy implementation, improvement of service for taxpayers to compensate the normal tariff applied, and capacity improvement of tax administration and information system through integration of the system with related institutions."

"Sunset Policy merupakan suatu bentuk pengampunan pajak yang diberikan oleh pemerintah melalui Direktorat Jenderal Pajak berupa fasilitas penghapusan sanksi perpajakan dan hanya berlaku di tahun 2008. Konsep dasar yang mengatur sunset policy adalah self assessment system, dengan sistem ini wajib pajak diberi kepercayaan penuh untuk menghitung sendiri kewajiban perpajakannya yang harus dibayar dan disampaikan melalui SPT Pajak Penghasilan berdasarkan Pasal 37A UU Nomor 28 Tahun 2007 dan peraturan terkait lainnya yang mengatur tata cara pelaksanaan sunset policy.Menilik kebijakan sunset policy yang ditinjau dari sudut pandang wajib pajak, penelitian ini bertujuan untuk mengevaluasi pemahaman wajib pajak dan bagaimana mereka menyikapi atas kebijakan sunset policy yang saat ini sedang berlangsung, dan juga guna mengetahui manfaat-manfaat apa saja yang diperoleh wajib pajak atas fasilitas sunset policy serta alasan dan kendala-kendala yang dihadapi wajib pajak yang belum memanfaatkan fasilitas sunset policy padahal masa berlaku sunset policy sudah hampir berakhir.Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif dengan menggambarkan, meringkas berbagai kondisi dan situasi yang ada dan mencoba untuk menjabarkan kondisi konkrit dari objek penelitian yang selanjutnya akan dihasilkan secara deskripsi tentang objek penelitian, yaitu tentang sunset policy yang ditinjau dari sudut pandang wajib pajak dengan studi kasus pada Telkom Group. Pengumpulan data dilakukan melalui kajian kepustakaan dan wawancara dengan menggunakan pedoman wawancara mendalam terhadap beberapa narasumber yang dipilih sesuai prinsip yang berlaku dalam metode kualitatif.Narasumber dalam penelitian ini adalah orang-orang yang terlibat langsung selama proses kebijakan sunset policy, dalam hal ini adalah wajib pajak baik wajib pajak badan dan wajib pajak orang pribadi yang tergabung dalam Telkom Group. Hasil penelitian dan pembahasan penelitian ini menunjukkan bahwa wajib pajak yang tergabung dalam Telkom Group, baik wajib pajak badan maupun wajib pajak orang pribadi telah mengetahui dan memahami program sunset policy melalui berbagai macam media, penyuluhan atau sosialisasi yang dilakukan oleh kantor pajak dan menghadiri seminar pajak tentang sunset policy. Wajib Pajak tersebut cukup cooperatif dalam menyikapi kebijakan sunset policy secara positif dengan mencari tau informasi-informasi khususnya yang berkaitan dengan sunset policy guna memanfaatkan fasilitas sunset policy.Manfaat yang diperoleh wajib pajak atas fasilitas sunset policy adalah memperoleh penghapusan sanksi pajak dan terhindar dari pemeriksaan. Alasan wajib pajak yang tidak berpartisipasi dalam program sunset policy ini dikarenakan telah melaksanakan kewajiban perpajakannya dengan benar berdasarkan self assessment system dan kendala-kendala yang dihadapi wajib pajak yang belum dapat memanfaatkan fasilitas sunset policy adalah dikarenakan keraguan & ketidakpastian wajib pajak terhadap aturan sunset policy, kurangnya informasi yang berkaitan dengan sunset policy karena belum mendapatkan sosialisasi dan juga kesulitan dalam perolehan bukti pendukung yang merupakan salah satu syarat yang harus dilampirkan dalam SPT Pajak Penghasilan dalam rangka sunset policy.Saran yang ditujukan kepada pemerintah selaku pembuat kebijakan sunset policy adalah memaksimalkan sosialisasi sunset policy yang masa berlakunya akan segera berakhir guna memberikan kesempatan bagi masyarakat yang belum memahami sunset policy agar dapat turut berpartisipasi dalam program sunset policy.

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Sunset Policy as a form of tax amnesty given by the government through the Directorate General of Taxation that applicated of facilities and the elimination of tax penalties apply only in the year 2008. The basic concept of the sunset policy is self assessment system, with this system, taxpayers are given full trust to calculate their own tax liabilities that must be paid and reported via SPT Income Tax based on Article 37A Tax Act 28 of 2007 and other related regulations, which set the ways of implementation of the sunset policy.Tracing the sunset policy review from the perspective taxpayers, this study aims to evaluate the understanding of taxpayers and how the reaction of the sunset policy, which is currently in progress, and also to know the benefits of what is compulsory facilitity of the sunset policy and the reasons for and constraints faced by taxpayers who have not been utilizing the facilities the sunset policy on the validity sunset policy has almost ended.This research uses a qualitative approach with a descriptive to describe, summarizes the various conditions and situations that exist and try to spell out concrete conditions of the object that further research will be generated description of the object of research, which is about the sunset policy review from the perspective taxpayers with studies in the case of Telkom Group. Collection of data is done through the study of literature and interviews with the guidelines depth interviews to several key informants selected according to the principles that apply in qualitative methods.Key informants in this research are those who are directly involved during the process of sunset policy, in this case are a corporate taxpayers and individual taxpayers who personally joined in the Telkom Group. Results of research and discussion of this research shows that taxpayers who joined in the Telkom Group, both corporate taxpayers and individual taxpayers had personal knowledge and understanding of the program sunset policy through various media, extension or socialization done by the tax office and attend seminars about sunset policy. Taxpayer is quite cooperatif to the sunset policy with the positive policy of seeking good information, especially related to the sunset policy in order to utilize the facilities the sunset policy.The Benefits of sunset policy to taxpayers on the facility are getting the removal of sanctions and can be avoided from the tax audit. Reasons for taxpayers who do not participate in the program due to the sunset policy has been implementing the tax liabiity correctly based on self-assessment system and the constraints faced by taxpayers who can not utilize the facility is due to the sunset policy of doubt and uncertainty to the tax rules required the sunset policy, the lack of information relating to the sunset policy because not get the socialization and also the difficulties in acquiring evidence supporting one of the conditions that must be attached to the SPT Income Tax in the context of the sunset policy.Suggestions to the government that had make sunset policy is to maximize the sunset policy of socialization that the validity period will be end soon in order to provide opportunities for people who dont understand the sunset policy and they can be participating in the program sunset policy."

"Indonesian tax ratio shows that government revenue from tax is not imposed optimally yet. So that, government enacts a policy called tax amnesty. Tax amnesty is administrative tool to get some revenue and induce compliance. If government can make an appropriate program of amnesty, compliance and the revenue from tax can be increased. In its contrast, tax amnesty can reduce the compliance and the revenue if there's no law enforcement. In 2008, Indonesian government enacted an amnesty called remitted or reduced interest penalty policy. This policy, just like the other amnesty program, offers some incentives to taxpayer. The incentives are such as remitted interest penalty and prosecution.At the one side, this policy can cause some interest penalty loss, because of its remitted. But in the other side, it can motivate taxpayers to make some disclosure of their return. Government must have some justification to implement the policy. Besides that, this policy must have some targets that government wants to achieve. Those things make researcher interested in this topic. This research used both the qualitative and quantitative approach called mixed approach. Researcher conducts ten in depth interviews. The aims of the research are to understand the government's justification in making the remitted or reduced interest penalty; knowing the government's targets from the implementation of this policy; and to analyze whether this policy is a good tax policy using good tax policy criterion by Schlesinger.The results of this research are government has some justification in making the remitted or reduced policy which are the failure in making tax amnesty constitution in the past; as a starting point for a new administrative reform; motivate taxpayers to disclose their obligation properly; the aim of raising revenue; the aim of broadening tax base; the aim of raising voluntarily compliance. The targets that government wants to achieve are broadening tax base; reducing enforcement costs; raising revenue in short term and long term; stimulating investment; reconciliation; easier calculation that make easier evaluation; increasing tax compliance. This policy is a good tax policy according to Schlesinger's criterion of a good tax policy."

"Tesis ini menganalisis efektivitas "Sunset Policy" dalam meningkatkan tingkat kepatuhan wajib pajak dan penerimaan pajak pada KPP Pratama Jakarta Sawah Besar Dua. Metode penelitian yang digunakan adalah analisa deskripsi sehingga tidak dimaksudkan untuk menguji hipotesis tertentu, tetapi hanya menggambarkan apa adanya tentang suatu variabel. Data yang dipergunakan adalah data primer berupa kuesioner yang dibagikan kepada responden dan data sekunder dari Sistem Informasi Direktorat Jenderal Pajak (SIDJP). Hasil penelitian menunjukkan ?Sunset Policy? meningkatkan kepatuhan wajib pajak dalam hal pendaftaran wajib pajak, pelaporan SPT Tahunan PPh dan penyetoran pajak SPT Tahunan PPh kurang bayar. Setoran pajak tersebut menyebabkan penerimaan pajak meningkat.

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This tesis is analyzing the effectivity of Sunset Policy to increase tax payer compliance rate and tax revenue in Jakarta Sawah Besar Dua Small Tax Payers Office. Research methods during this research is description analysis, so it doesn?t mean to testify the hypothesis, but it is only to describe the variable. Data used in this research are primary data taken from questionnarie which is spread out to the respondent and secondary data from Sistem Informasi Direktorat Jenderal Pajak (SIDJP). The result shows that Sunset Policy could increase compliance rate especially about tax payer registration, reporting income tax and paying income tax. Tax payer who paying their income tax would lead to the increasing of tax revenue."