Jurnal STEI Ekonomi
Vol 26 No 02 (2017): [Jurnal STEI Ekonomi - JEMI] Vol. 26 No. 02 (Des - 2017)

Pengaruh Respon dan Keikutsertaan Wajib Pajak dalam Program Tax Amnesty terhadap Kepatuhan Wajib Pajak di Bekasi

Tutty Nuryati (Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta)
Muhammad Hasbi (Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta)



Article Info

Publish Date
18 Dec 2017

Abstract

This study aims to determine the effect of taxpayer response and participation in the tax amnesty program on Taxpayer compliance, both formal compliance and material compliance. The hypothesis is the response and taxpayer participation in the tax amnesty program affect the formal compliance and taxpayer material. This research is located in Bekasi with taxpayer analysis unit registered in KPP Pratama Bekasi Utara, Bekasi Selatan, CikarangUtara, Cikarang Selatan, and Cibitung. Data collection techniques were conducted with questionnaires and interviews and literature study. Data analysis using Structural Equation Modelling (SEM). The result of the research found: 1) there is a positive correlation between Taxpayer response to tax amnesty program to Taxpayer participation in Tax amnesty program 2) there is a positive relationship between Taxpayer response to tax amnesty program to formal Compliance 3) there is no positive relationship between the obligatory participation Tax on the tax amnesty program on formal compliance 4) there is a positive relationship between taxpayers' response to the tax amnesty program on material compliance 5) there is no positive correlation between formal compliance of Taxpayer to material compliance 6) there is no positive relationship between taxpayer participation to compliance material.

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Journal Info

Abbrev

JEMI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal STEI Ekonomi has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JEMI published two times a year in June and December. Jurnal STEI Ekonomi (JEMI) focuses on issues pertaining empirical investigation on Indonesian economics, accounting and management. JEMI aimed to tie ...