Tax Amnesty Policy in Order to Achieve Awareness and Compliance of Taxpayer in Bali Province, Indonesia
Journal Title: IOSR Journal of Economics and Finance (IOSR-JEF) - Year 2018, Vol 9, Issue 1
Abstract
One form of government efforts to boost tax receipts as well as to raise awareness and tax compliance in Indonesia, on July 1, 2016 to March 31, 2017 implemented a program called tax amnesty. Implementation of tax amnesty was marked by the issuance of law about tax amnesty and the regulation of the Minister of Finance. The purpose of this study was to determine the effect of taxpayer knowledge about Tax amnesty, Implementation of amnesty tax policy and the transfer of property in order tax amnesty to the awareness and tax compliance in the Bali Province. Data were obtained from 160 respondents who registered as a taxpayer in West Denpasar Tax Office. This study was a quantitative study that explains the causal relationship of each variable. To answer the hypothesis proposed in this study, data were analyzed using structural equation modeling. The results showed that the knowledge of taxpayer on tax amnesty, implementation of tax amnesty policy and the transfer of property in order tax amnesty has a positive influence on the awareness and compliance of taxpayer. Than the awareness of taxpayer also has a positive influence on the awareness of taxpayer.
Authors and Affiliations
Made Nidya Lestari Karma, N. K. Jaya, Nyoman Taun, Ni Putu Nina Eka Lestari
Keywords
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- EP ID EP414465
- DOI 10.9790/5933-0901023443.
- Views 224
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