| Autor: |
Nuris, Dudung Ma’ruf, Prihastuti, Bintari Widya |
| Předmět: |
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| Zdroj: |
KnE Social Sciences; 10/17/2019, Vol. 2019, p131-138, 8p |
| Abstrakt: |
The level of taxpayer compliance in Indonesia in the last five years is quite alarming, taxpayer compliance has not reached the point expected by the government and is very small percentage of taxpayers who fulfill their obligations to pay taxes. To increase participation in tax payments, the government launched a tax amnesty program. This study aims to determine the differences in period I, period II, and period III tax amnesty in Malang City. This research includes quantitative descriptive with data collection techniques in the form of a questionnaire method. The population of this study is an individual taxpayer in the Malang Tax Service Office. The sampling technique using purposive sampling method is a taxpayer registered at the Malang Tax Office. Data analysis using descriptive analysis and independent T Test. The results of this study indicate that the period I tax amnesty is more influential on taxpayer compliance than the period II tax amnesty and the period I tax amnesty is more influential on taxpayer compliance than the period III tax amnesty. Based on the results of this study, it is recommended to examine the differences in period I, II and III tax amnesty in other Tax Service Offices as a basis for knowing the effectiveness of inter-office tax amnesty in the same region. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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