PENGARUH TAX AMNESTY TERHADAP PENERIMAAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP KEWAJIBAN PENYAMPAIAN SPT (PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG PERIODE 2014-2017)
Daftar Isi:
- The problem of this study is to check whether there are differences in the level of taxpayer acceptance and taxpayer compliance in the submission of the Agency tax return before abd after the Tax Amnesty, reporting Annual Tax Returns and Tax receipts at KPP Madya Palembang using a quantitative descriptive and comparative approach. The data analysis technique uses the ratio of taxpayer acceptance and taxpayer compliance before and after Tax Amnesty and the statistical test sample paired t-Test. Based on the results of the study of the difference between the two average test (paired sample t-Test), the tax revenue data and annual income tax returns obtained by the comparison of 2014 and 2016 tax revenue before and after the Tax Amnesty of 0,096>0,05/2 menas that there is no significant difference, and the level of compliance with 2016 and 2017 Annual Tax Returns before and after the Tax Amnesty of 0,002<0,05/2 then there is significant difference in the level of tx revenue, the annual tax return of the body befoe and after the application of Tax Amnesty in the Palembang intermediate Tax Service Office.