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Kurniasari Novi Hardanti
Departemen Akuntansi, Universitas Internasional Semen Indonesia, Jl. Veteran, Gresik
Economics, Econometrics & Finance

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THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Erlina Diamastuti; Kurniasari Novi Hardanti
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p85-104

Abstract

This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
Co-Authors Erlina Diamastuti