FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK UNTUK MENGIKUTI TAX AMNESTY
Abstract
Tax amnesty is the abolition of taxes that ought to be owed, the abolition of tax
administration sanctions, and the abolition of criminal sanctions in the field of
taxation on assets acquired in 2015 and before that have not been reported in the
SPT, by paying off all tax arrears owned and paid ransom. There are several
goals to be achieved with the implementation of the tax amnesty program, these
goals are closely related to the functions of the tax budgetair function, the
function of reguleren, distributed income, democratic function.
This study aims to determine the effect of tax sanctions, subjective norms and
moral obligations on taxpayers who follow tax amnesty on taxpayers registered
KPP Sleman. The samples used in this study are 93 taxpayers consisting of
taxpayers of individuals and company who have ever followed the tax amnesty
selected by purposive sampling. Data analysis used multiple regression analysis.
The results showed that tax sanction, subjective norm and moral obligation have
a positive effect on Taxpayers following tax amnesty.
Collections
- Master of Accountancy [222]