The Role of Utilizing Tax Amnesty Taxation Facilities in Indonesia

Setiyono, Wisnu Panggah and Prapanca, Detak and Renatasia, Dea Adelin The Role of Utilizing Tax Amnesty Taxation Facilities in Indonesia. Testmagzine. ISSN 0193-4120

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Abstract

The purpose of this study to determine the effect of tax facilities utilization tax amnesty in tax control efforts agains compliance rate tax payment case study at tax office south Sidoarjo. Awareness of paying taxes, knowledge and understanding again tax regulation taxpayers. Good peceptions of tax system effectiveness to be independent variables in yhis study, while tax amnety becomes a dependent variable. The population taken in this study is taxpayers at the primary Sidoarjo tax service office as many as 58 respondents. The sampling technique used was purposive sampling 62 questionnairesdistributed, obtained 58 respondents who could be included in data processing. Data analysis in this study using multiple linear regression whit the help of SPSS sofware (Statistical package of Social Science) 16.0 to process questionnaire data. The results showed that tax paying awareness had an influence on the tax amnesty with a significant value of 0,002, Knowledgeand Understanding of Taxpayer Taxation Regulations had an influence on tax amnesty with a significant value of 0.003, Good Perception of the Effectiveness of the Tax System had an influence on tax amnesty with significant value of 0.021.

Item Type: Article
Uncontrolled Keywords: awareness of paying taxes, knowledge of tax laws, perceptions of tax system effectiveness, tax amnesty.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics and Business > School of Management
Depositing User: Mr Detak Prapanca
Date Deposited: 03 Jun 2020 02:16
Last Modified: 03 Jun 2020 02:16
URI: http://eprints.umsida.ac.id/id/eprint/7490

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