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Continuous and aggressive national development by the government requires substantial costs. One of the biggest sources of state financing is taxes. In order to maximize taxes, the government reformed by applying the policy for a breakthrough in the field of taxation by issuing tax amnesty program. Expected by the tax amnesty can improve taxpayer compliance Many factors that can affect taxpayer compliance include tax sanctions, tax amnesty policy, and motivation. This study aims to describe tax amnesty policy variables, tax sanctions, on taxpayer compliance either directly or indirectly through motivation as intervening variable. Approach in this research is quantitative approach with explanatory research type research. Data collection is done by using questionnaires or questionnaires distributed to taxpayers. The method used in the sampling is Proportionate Stratified Random samples used are as many as 100 taxpayers. Data analysis technique in this research is analysed by using partial least square (PLS). The results showed that tax amnesty policy variables affect taxpayer compliance. Tax sanctions do not affect taxpayer compliance. Tax amnesty policies affect the motivation, tax sanctions affect the motivation. Motivation has no effect on taxpayer compliance. Tax amnesty policies affect taxpayer compliance through motivation. Tax sanctions do not affect taxpayer compliance through motivation. Based on the results of these studies then the suggestion that can be given is the improvement of service to taxpayers to pay more attention to aspects of simplicity and fairness. Taxpayers who have participated in the tax amnesty program can improve taxpayer compliance ratio and indirectly increase tax revenue in the Regional Office of DJP East Java III, so that taxpayers who have not followed the tax amnesty program are encouraged and held socialization to participate in fulfilling their tax obligations Keywords— Amnesty Tax Policy, Tax Sanction, Compliance of Taxpayer, Motivation

The Effect of Amnesty Tax Policy and Tax Sanction on Taxpayer Compliance through Motivation (Study on Primary Tax Office in Malang Raya Area)