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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Proceeding SENDI_U Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal STIE Semarang (Edisi Elektronik) Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAAF (Journal of Applied Accounting and Finance) Jurnal Akuntansi Enrichment : Journal of Management SEMAR Jurnal Ar Ro'is Mandalika (Armada) Jurnal Pengabdian Masyarakat "Wiryakarya"
Nanik Ermawati, Nanik
Fakultas Ekonomi Akuntansi Universitas Muria Kudus
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Journal : Jurnal Akuntansi

 1 
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program Zaenal Afifi, Nanik Ermawati,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.674 KB) | DOI: 10.24912/ja.v22i3.399

Abstract

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty. 
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program Nanik Ermawati; Zaenal Afifi; Amin Kuncoro
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.399

Abstract

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.
Co-Authors Afifi, Zaenal Alfiyani Nur Hidayanti Amin Kuncoro Amin Kuncoro Amin Kuncoro Amin Kuncoro, Amin Arumsari, Nurul Rizka Diah Ayu Susanti Handayani, Retno Tri HENDRA SETIAWAN Izza Ashsifa Juli Murwani Kuncoro, Amin Naila Rizki Salisa Nik Amah Novrys Suhardianto Pradasari, Puput Pramudyawati, Anggita Putri Pratiwi, Desy Nur Rangga Primadasa Ratih Nindyasari Refi Lizara Retno Tri Handayani Rizky Arum Sri Noor Khasanah Tutik Khotimah Yanuar Nugroho Zainuri, M Zamrud Mirah Delima Zuliyati Zuliyati