PENGARUH PELAKSANAAN KEBIJAKAN TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Makassar Selatan)

Lahar, Anniza
Pagalung, Gagaring

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
VOLUME 18 NOMOR 2, JULI 2025

This research aim to test and analyse the effect of tax amnesty and tax penalties awareness affect on the individual taxpayers compliance both partially and simultanneously. The method of this research use questinonnaires and direct monitoring to Tax Office South Makassar. Population of this research is individual taxpayers obedience. Data that can be processed is 100 quetionnaire and the method of sampling is simple random sampling. Data were analyzed by using multiple regression and tested by data quality test, classical assumpiton test and hypotheses test. The result of research tha tax amnesty and tax penalties awareness have a positive effect to individual taxpayers obedience and have simultaneously significant effet to individual taxpayers obedience at Tax Office South Makassar which overall have interrelatedness the increase taxpayers obedience in tax payment.