Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City

Kamellia, Fridensia
Haryadi, Dedi

Bima Journal : Business, Management and Accounting Journal
Vol. 6 No. 2 (2025)

Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research