Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program

Nanik Ermawati, Zaenal Afifi

doi:10.24912/ja.v22i3.399

Abstract

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.

Highlights

Indonesian Country do tax reform from year to year
Tax amnesty program is forgiveness rule for tax payer about tax payable, administrative sanctions, criminal sanctions for the assets who obtained before 2015 have not been reported in the tax notice (SPT), and taxpayer will pay off tax payable
This shows that the taxpayer's perception of the tax amnesty does not affect the willingness of taxpayers to join the tax amnesty program

Summary

Introduction

Indonesian Country do tax reform from year to year. Tax reform held on 2016 with tax amnesty program. Tax amnesty program is forgiveness rule for tax payer about tax payable, administrative sanctions, criminal sanctions for the assets who obtained before 2015 have not been reported in the tax notice (SPT), and taxpayer will pay off tax payable (www.pajak.go.id). Tax amnesty program is the right for taxpayers by disclosing the truth of their assets before 2015 (Trisnawati et al, 2017). Previous tax amnesty policies have been implemented, namely from 1964, 1984, 2008. The previous tax amnesty is ineffective and failed because it is not accompanied by other policies such as tax administration (Ragimun, 2014). The history tax amnesty program can draw as below : Kebijakan Tax amnesty(1964)

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Conclusion