Abstract
Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty.
 Keywords: understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty
Highlights
Moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty
Faktor-Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas (Studi Kasus pada KPP Pratama Gambir Tiga).Simposium Nasional Akuntansi XIII Purwokerto
Summary
Berdasarkan Tabel 1. tampak bahwa penerimaan pajak merupakan komponen terbesar dalam penerimaan negara. Salah satu upaya yang dilakukan adalah dengan diberlakukannya sistem pemungutan pajak self assesment system.Self assessment system memberikan wajib pajak untuk melaporkan, menghitung dan membayar pajak sendiri. Tingkat kepatuhan wajib pajak dalam pemenuhan kewajiban perpajakannya juga dapat dipengaruhi oleh persepsi atas efektivitas sistem perpajakan. Sistem perpajakan tersebut dapat membantu wajib pajakdalam melaksanakan kewajiban perpajakannya seperti dalam mendaftar menjadi wajib pajak dan melaporkan pajak terutangnya, sehingga dapat dikatakan bahwa persepsi atas efektivitas sistem perpajakan merupakan proses tanggapan secara langsung individu dari sistem perpajakan yang diterapkan sehingga menyebabkan pengukuran seberapa jauh target (kualitas, kuantitas, dan waktu) telah tercapai akan sistem pajak yang modern tersebut (Melando dan Waluyo, 2013). Persepsi atas efektivitas sistem perpajakan, kewajiban moral, dan kualitas pelayanan, sanksi perpajakan juga merupakan faktor lain yang dapat memengaruhi kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya.
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