Abstract
Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.
Highlights
Indonesia is a developing country that emphasizes national development
The Effect of Knowledge of Taxation on Taxpayer Compliance Based on the results of the regression analysis, the regression coefficient value of 0.589 was obtained with a significant 0.000 so that H1 was accepted which means tax knowledge has a positive and significant effect on taxpayer compliance
The more tax knowledge that is known by taxpayers, the higher awareness that taxpayers have so that they can increase taxpayer compliance in meeting their tax obligations, if the less taxation knowledge obtained by taxpayers, the lower the level of taxpayers compliance in fulfilling their tax obligations
Summary
Indonesia is a developing country that emphasizes national development. National development is development that takes place continuously and continuously which aims to improve the welfare of the people. In 2014 to 2018, the realization of tax revenue was smaller than the State Revenue and Expenditure Budget (APBN) This proves that the Government has not been able to meet the tax revenue target in the State Budget. The trust of taxpayers to register, calculate, pay and report their own tax obligations is given as a change in the taxation system in Indonesia from Official Assessment to Self Assessment (Kesumasari and Suardana, 2018). This Self Assessment will run well, if the awareness of taxpayers is high so that it can foster compliance within the Taxpayer. Without knowledge of taxes and their benefits, it is impossible for people to voluntarily pay taxes
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