Open AccessTAX AMNESTY
Author(s) -
Suyanto Suyanto,
Pasca Putri Lopian Ayu Intansari,
Supeni Endahjati
Publication year - 2016
Publication title -
jurnal akuntansi/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.