Implementation of tax amnesty, taxpayer compliance and tax knowledge on tax receipt at KPP kanwil DJP North Sumatra

Abstract

To find out whether to find out the Tax Amnesty Application, Taxpayer Compliance and Tax Knowledge have an effect on Tax Receipt Simultaneously and Partially in North Sumatra Tax Office Regional Tax Office I. Sampling using Slovin formula obtained a minimum number of individual taxpayer samples registered in DGT KANWIL KPP North Sumatra I as many as 100 people. The sample selection method uses incidental sampling, ie whoever happens to meet with the researcher is used as a sample and is suitable as a data source. Research data collection techniques are questionnaire techniques with Likert scale. The SPPS test result is a variable test of tax amnesty, taxpayer compliance and taxpayer knowledge with a significant effect simultaneously on tax revenue. While partially the tax amnesty and taxpayer's knowledge of tax revenue does not significantly influence and the tax compliance variable has a significant effect on tax revenue. The results of this study are expected to be a consideration in determining the tax policy to increase state revenue.