Abstract
This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given.
Highlights
Tax is the largest income for the State of Indonesia compared to the state revenues from other sectors
Compliance is important because the tax system in Indonesia embraces self assessment system, where all the process of calculating, paying and reporting taxes is done by the Taxpayers themselves (Suhendra, 2011 & Supadmi, 2009)
Reliability and Average Variance Extracted (AVE) Based on the testing of reliability and average extracted, it could be concluded that all the constructs met reliable criteria
Summary
Tax is the largest income for the State of Indonesia compared to the state revenues from other sectors. Taxes have contributed substantial revenues, but development needs in Indonesia are increasing and certainly require more funds (Fajarwati, 2014). Taxpayer compliance becomes an important aspect in meeting the state revenue target from the tax sector. Self assessment system gives full trust to the community and becomes a tough task for the government if society does not obey it. If it is not complied with or the public does not pay the tax in full accordance with tax regulations, the revenue of the state is difficult to achieve maximally
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