The Effect of Motivation and Commitment of Taxpayer Toward Tax Compliance and Empirical Studies Tax Amnesty as Moderating Variable (A Survey on Tax Service Center Kudus Branch)

Abstract

This research has purpose to analyze Motivation and Commitment of Taxpayer toward the Tax Compliance of Taxpayer on Tax Service Center (KPP) Kudus branch and Empirical Studies Tax Amnesty as Moderating Variable. The samples of the research are those with taxpayer in the tax service center with numbers of respondents, 398 people from 69.377 people using Slovin formula. The technique of sampling uses Accidental Sampling. The data analysis uses MRA (Moderating Regression Analysis).