PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK), DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN PERPAJAKAN

  • Suyanto Suyanto Universitas Sarjanawiyata Tamansiswa
  • Ika Septiani Putri Universitas Sarjanawiyata Tamansiswa Yogyakarta

Abstract

ABSTRACT: This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample collection technique used in this research was convenience sampling, data analysis techniques used in this research were multiple linear regression. This research result indicated: Perception taxpayers on tax amnesty  not had influence positive and significant toward Taxpayer Compliance it is proven by the value of tamount < ttable (1,386 < 1,9901) and significantly 0,170 > 0,05,, Motivation to Pay Taxes influence has positive and significant toward Taxpayer Compliance it is proven by the value of tamount > ttable (2,125 > 1,9901) and significantly 0,037 < 0,05, Perception taxpayers on tax amnesty and  Motivation to Pay Taxes has positive and significant toward Taxpayer Compliance it is proven by the value of Famount > Ftable (4,829 > 3,11) and significantly 0,010 < 0,05..


Key Words :    Perception taxpayers on tax amnesty, Motivation to Pay Taxes, and  Taxpayer Compliance

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Published
2017-06-13
How to Cite
SUYANTO, Suyanto; PUTRI, Ika Septiani. PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK), DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN PERPAJAKAN. Jurnal Akuntansi, [S.l.], v. 5, n. 1, p. 49 - 56, june 2017. ISSN 2540-9646. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/256>. Date accessed: 25 nov. 2017. doi: https://doi.org/10.24964/ja.v5i1.256.

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