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All Journal Bima Journal : Business, Management and Accounting Journal
Kamellia, Fridensia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City Kamellia, Fridensia; Haryadi, Dedi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1529-1538

Abstract

Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research
Co-Authors Dedi Haryadi