Differences in Period I, Period II and Period III Tax Amnesty in Malang City
DOI:
https://doi.org/10.18502/kss.v3i26.5366Abstract
The level of taxpayer compliance in Indonesia in the last five years is quite alarming, taxpayer compliance has not reached the point expected by the government and is verysmallpercentageoftaxpayerswhofulfilltheirobligationstopaytaxes.Toincrease participation in tax payments, the government launched a tax amnesty program. This studyaimstodeterminethedifferencesinperiodI,periodII,andperiodIIItaxamnesty in Malang City. This research includes quantitative descriptive with data collection techniques in the form of a questionnaire method. The population of this study is an individual taxpayer in the Malang Tax Service Office. The sampling technique using purposive sampling method is a taxpayer registered at the Malang Tax Office. Data analysis using descriptive analysis and independent T Test. The results of this study indicate that the period I tax amnesty is more influential on taxpayer compliance than the period II tax amnesty and the period I tax amnesty is more influential on taxpayer compliance than the period III tax amnesty. Based on the results of this study, it is recommendedtoexaminethedifferencesinperiodI,IIandIIItaxamnestyinotherTax Service Offices as a basis for knowing the effectiveness of inter-office tax amnesty in the same region.
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