TAX AMNESTY

  • Suyanto Suyanto Universitas Sarjanawiyata Tamansiswa
  • Pasca Putri Lopian Ayu Intansari
  • Supeni Endahjati

Abstract

This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is the perception Taxpayer positive effect on tax compliance. Based on test results, the obtained value of t arithmetic amounted to 3.244 higher than the t value is 1.6829 with a significance value of 0.002, thus Ha supported. Keyword: Tax Amnesty Program, Taxpayer’s Complience.

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Published
2016-12-07
How to Cite
SUYANTO, Suyanto; INTANSARI, Pasca Putri Lopian Ayu; ENDAHJATI, Supeni. TAX AMNESTY. Jurnal Akuntansi, [S.l.], v. 4, n. 2, p. 9 - 22, dec. 2016. ISSN 2540-9646. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/217>. Date accessed: 28 sep. 2022.