International Journal of Educational Research and Social Sciences (IJERSC)
Vol. 4 No. 1 (2023): February 2023

The Role Of Tax Amnesty In Moderating The Effect Of Taxpayer Commitment On Tax Compliance In Individual Taxpayers In Kudus Regency In 2022

Abdurrosid, Edi Wicaksono (Unknown)
Chandrarin, Grahita (Unknown)
Zuhroh, Diana (Unknown)

Article Info

Publish Date
27 Feb 2023

Abstract

The research objective is to test tax compliance with tax amnesty which moderates the influence of the taxpayer's commitment to tax compliance. The research design uses causality research which serves to represent tax compliance. The research sample used individual taxpayers in Kudus Regency, amounting to 100 respondents. The results of the study explain that the commitment of taxpayers is not able to increase tax compliance. In addition, tax amnesty is capable of moderating which means strengthening the relationship between taxpayer commitments and tax compliance. However, individual taxpayers still perceive that the tax amnesty is not on target, so that in the end the government is advised to issue a tax amnesty policy in the future

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Journal Info
International Journal of Educational Research and Social Sciences (IJERSC)
Website

Abbrev

go

Publisher

CV. Inara

Subject

Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

International Journal of Educational Research and Social Sciences (IJSERSC) is to provide a research medium and an important reference for the advancement and dissemination of research results that support high-level research in the fields of Educational Research and Social Sciences. Original ...