Abstract
The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.
Highlights
The purpose of this study was to examine the effect of tax sanctions
socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government
quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS
Summary
Pratama Gianyar terjadi di 2015, sebesar 39,06%. Periode 2014, terjadi penurunan penerimaan sebanyak 3,02%. Namun pada tahun berikutnya mengalami peningkatan yang signifikan. Peningkatan dari penerimaan inipun tetap terjadi pada tahun 2016 walaupun tingkat pertumbuhan tidak sebesar tahun 2015.
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
