PENGARUH KESADARAN PERPAJAKAN, SUNSET POLICY, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Ambon)

Tirza Oktovianti Lenggono

Abstract


This study aims to determine the Effect of Tax Awareness, Sunset Policy, Tax Sanctions and Tax Amnesty Against Taxpayer Compliance. Population in this research is Waji Personal Tax registered in KPP Pratama Ambon.

Sampling was done by simple random sampling method. The data in this study were obtained from the questionnaire (primary) with a sample of 100 respondents. This study uses data quality analysis and classical assumptions and hypothesis testing.

Result of research proves that, awareness of taxation have positive and significant effect to taxpayer compliance of individual that is shown with value of t count equal to 2,036 and significant value equal to 0,044, tax sanction have positive and significant effect to taxpayer compliance of individual tax which is indicated by t value equal to 3,032 and the significant value of 0.003 and tax amnesty have a positive and significant effect on the taxpayer compliance of the individual indicated by the value of t arithmetic of 2531 and the significant value of 0.013. While sunset policy does not affect the taxpayer compliance of individuals who are shown with the value of t arithmetic of 0.971 and significant value of 0.334.

Keywords: Personal Taxpayer Compliance, Tax Awareness, Sunset Policy, Tax Sanctions, Tax Amnesty.

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DOI: http://dx.doi.org/10.30598/manis.v1i2.197

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