Jurnal Akuntansi
Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016

TAX AMNESTY

Suyanto Suyanto (Universitas Sarjanawiyata Tamansiswa Yogyakarta)
Pasca Putri Lopian Ayu Intansari (Unknown)
Supeni Endahjati (Unknown)

Article Info

Publish Date
07 Dec 2016

Abstract

This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is the perception Taxpayer positive effect on tax compliance. Based on test results, the obtained value of t arithmetic amounted to 3.244 higher than the t value is 1.6829 with a significance value of 0.002, thus Ha supported. Keyword: Tax Amnesty Program, Taxpayer’s Complience.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...