Jurnal Manajemen Bisnis
Vol 15 No 2 (2018)

Kebijakan Tax Amnesty Dalam Rangka Mewujudkan Kesadaran dan Kepatuhan Wajib Pajak Di Provinsi Bali

Made Nidya Lestari Karma (Universitas Pendidikan Nasional)
Ni Putu Nina Eka Lestari (Universitas Pendidikan Nasional)



Article Info

Publish Date
30 Apr 2018

Abstract

ABSTRACTIndonesia is a developing country, on the course there are often changes in regulations / legislation (deregulation) with regard to all fields (Supriyadinata et al., 2016).  To increase tax revenues and to raise awareness and compliance of Taxpayers in Indonesia, from 1st July 2016 to 31st March 2017 a program called Tax Amnesty has been implemented. The implementation of Tax Amnesty is marked with the issuance of Tax Amnesty Act and the Regulation of the Minister of Finance concerning the Transfer of Taxpayers' property from abroad into the country.The purpose of this research is to determine and analyze the influence of Taxpayer's knowledge about Tax Amnesty, Implementation of Tax Amnesty and Policy of transfer of property in the framework of Tax Amnesty to the awareness of Taxpayer and compliance of Taxpayer in Bali Province. Data were obtained from 160 respondents listed as taxpayers at Denpasar Barat Tax Office. The design of this research is quantitative research that explains the causal relationship of each variable. To answer the hypothesis proposed in this study, the data were analyzed using structural ecquation modeling with AMOS program. The results of this research showed that Taxpayer's knowledge about Tax Amnesty, Implementation of Tax Amnesty and Policy of transfer of property in the framework of Tax Amnesty  have positive influence on taxpayer awareness and taxpayer compliance and taxpayer awareness have positive and significant impact on tax compliance too.

Copyrights © 2018






Journal Info

Abbrev

magister-manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Bisnis dengan pissn 1829-8486 adalah publikasi ilmiah yang diterbitkan oleh Program Studi Magister Manajemen Pascasarjana Universitas Pendidikan Nasional. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur ...