Analisis Variabelinformation, Program Dan Service Quality Terhadap Keberhasilan Pengampunan Pajak(Tax Amnesty) Di Indonesia
| Main Author: | Muji |
|---|---|
| Other Authors: | Sofyan Rizal |
| Format: | Masters |
| Bahasa: | ind |
| Terbitan: |
Fakultas ekonomi dan bisnis uin jakarta
|
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/46868 |
Daftar Isi:
- The success of implementing tax amnesty program depends on how the program is carried out by the perpetrators. In implementing the tax amnesty program, it is necessary to pay attention to the readiness and acceptance of taxpayer, so the tax amnesty program can provide good service and improve compliance in paying taxes. This study aims to analyze the factors that influence the success of the tax amnesty program in Indonesia, so the tax amnesty program can be carried out to the maximum and increase knowledge in paying taxes. The data used in this study are primary data in the form of questionnaires. Researches used MS. Office 2013 for analysis of demographic data and SmartPLS 3.0 for statistical analysis. The results of this study show that the tax amnesty program is quite high at 67% and 46% of respondents consider that tax amnesty will have an impact on increasing state income. Technical factors that influence tax amnesty are data availability (30%), evaluation of program acceptance (23%), support and commitment of taxpayers (36%), and 56% of respondents consider that truth and trust factors will affect the acceptance of the tax amnesty program. The results of the statistical analysis show the variables that influence the acceptance of the tax amnesty program, i.e. Information quality, Program quality, Service quality, Taxpayer trust and Taxpayer satisfaction. The results of this study are expected to be a matter of government consideration in the plan to develop the tax amnesty program and other tax programs.