Sunset policy adalah semacam pengampunan pajak yang terbatas pada sanksi administrasi berupa bunga yang tidak akan dikenakan apabila Wajib Pajak yang berhak menyampaikan Surat Pemberitahuan tertentu.

Ada dua jenis pengampunan berupa penghapusan sanksi ini yang diberikan oleh Undang-undang KUP yang baru ini. Pertama adalah pengurangan atau penghapusan sanksi administrasi berupa bunga atas pembetulan SPT Tahunan untuk tahun pajak sebelum tahun 2007. Yang kedua adalah penghapusan sanksi administrasi atas pajak yang tidak atau kurang dibayar untuk Tahun Pajak sebelum diperoleh Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi yang mendaftarkan diri secara sukarela untuk mendapatkan NPWP.

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Masonson, author of Cash, Cash, Cash: The Three Principles of Business Survival and Success, says cash flow is all about, “getting the money from customers sooner, paying bills at the last possible moment, concentrating money to a single bank account, managing accounts payable, accounts receivable and inventory more effectively, and squeezing every penny out of your daily business.”

Cash flow is said to be the king or lifeblood of any business. The following tips may help you managing your cash more effectively:

First, Plan in advance by Preparing cash flow projections “average” for next year , next quarter and, if you’re on shaky ground, next week. An accurate cash flow projection can alert you to trouble well before it strikes.
You may discuss about account receivable with the sales management/marketing/account executive department, so you have the data for next cash flow budgeting. Everything can be solved earlier and the managements are able to find out the way how to cover the company daily costs, monthly costs, and yearly costs as well.

Second, monitored the cash flow to make adjustments to business and financial operations. Can’t just making a list of cash flow projection without monitored it, in business there is some emergency costs need to be handle. Make an attention of it and adjust with the cash flow in.

Third , If you’re seeking a loan, an important feature of your cash flow statement is that it will show the lender exactly how you’re going to afford loan payments.