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TAX AMNESTY

Author(s) -

Suyanto Suyanto,

Pasca Putri Lopian Ayu Intansari,

Supeni Endahjati

Publication year - 2016

Publication title -

jurnal akuntansi

Language(s) - English

Resource type - Journals

eISSN - 2540-9646

pISSN - 2088-768X

DOI - 10.24964/ja.v4i2.217

Subject(s) - taxpayer , amnesty , value (mathematics) , accounting , compliance (psychology) , test (biology) , business , psychology , actuarial science , political science , social psychology , statistics , law , mathematics , paleontology , human rights , biology

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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