FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN WAJIB PAJAK ORANG PRIBADI DALAM MENGIKUTI PROGRAM TAX AMNESTY DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA PALEMBANG ILIR BARAT
Daftar Isi:
- This reseai-ch was conducted Jo analyze Jhe effect of taxpayer awareness, Jax socializalion, knowledge of taxation, taxation sanctions, and servants of tax authorities on the wi/Ungness of individual taxpayers lo participate in the lax amnesly program. This study uses primary daJa ohlained through questionnaires, stm1ples taken as many as 100 people using accidental sampling method The analysis technique used is multiple linear regression analysis, F test and T lest. The resulls of /he F Jes/ show a significanJ value of 0, 000 which means what the independent variable consists of taxpayer awareness, taxation socialization, knowledge of taxation, taxation sanctions, and tax authorities together (simultaneous) has a positive and significant effect on the willingness of individual taxpayers lo participale in the tax amnesty program. This study also shows partially thal Jhe taxpayer awareness variable does not partially influence the willingness of individual Im.payers to participate in the tax amnesty program, while JaxaJion socialization, ta.mtion knowledge, taxation sanclions, and taxation office servants partially influence the willingness of individual taxpayers to join the lax amnesty program.