The Effect Of Sunset Policy And Tax Amnesty Onthe Willingness Of Pay For Individual Taxpayers (Study in KPPPratama Semarang Tengah Dua 2016)
Journal Title: IOSR Journal of Economics and Finance (IOSR-JEF) - Year 2018, Vol 9, Issue 5
Abstract
This study aims to determine the effect of sunset policy and tax amnesty on increasing the willingness to pay taxes for individual taxpayers in KPP Pratama Semarang Tengah Two in 2016. The main data used is the primary data by filling questionnaires. Respondents in this study are the taxpayers registered in the program sunset policy and tax amnesty. The number of samples is 92 taxpayers which carry out with a convinience random sampling. The data analysis was conducted by multiple linear regression.The results showed that the variable sunset policy has a positive and significant influence on the willingness to pay taxes by individual taxpayers. Similarly, the variable tax amnesty also has a positive and significant influence on the willingness to pay taxes by individual taxpayers.
Authors and Affiliations
AdystiSuci Hapsari, Andalan Tri Ratnawati
Keywords
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- EP ID EP414940
- DOI 10.9790/5933-0905030912.
- Views 172
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