PENGARUH SUNSET POLICY, TAX AMNESTY, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH SATU
Daftar Isi:
- This study aims to test empirically and analyze the influence of sunset policy, tax amnesty, tax sanctions, and taxation socialization on individual taxpayer compliance in KPP Pratama Semarang Tengah Satu. Data used in this study sssis primary data. This primary data in the form of questionnaires given to the respondens directly. The population in this study are all registered taxpayers in KPP Pratama Semarang Tengah Satu. The sample used as the object of observation amounted to 99 individual taxpayers in KPP Pratama Semarang Tengah Satu. Sampling method using simple random sampling. Methods of data analysis using multiple linear regression. The results of the processing can be concluded that (1) Sunset Policy has a positive effect on Taxpayer Compliance; (2) Tax Amnesty has a positive effect on Taxpayer Compliance; (3) Tax sanctions have a negative effect on Taxpayer Compliance; (4) Taxation Socialization has a negative effect on Taxpayer Compliance; The coefficient of determination (Adjusted R Square) of 0.151 means that there is a contribution of 15.1% in predicting the Taxpayer Compliance described by Sunset Policy, Tax Amnesty, Tax Penalty, and Socialization Of Taxation. Keywords: sunset policy, tax amnesty, tax penalty, socialization of taxation, and tax payer compliance