Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat)
- DOI
- 10.2991/aicar-18.2019.46How to use a DOI?
- Keywords
- taxpayers perception; taxpayer awareness; taxpayer compliance level
- Abstract
The study aims to determine the effect of taxpayer perceptions and awareness of taxpayers on the application of amnesty program to the level of taxpayer compliance in KPP Pratama Bekasi Barat. The research strategy used in this research is associative / causality. The research method used. The research method used in this study is a case study using a questionnaire. Hypothesis testing in this study is multiple linear regression, done with the help of SPSS program Version 23. Type of data in this study is the primary data. Sampling in this study was conducted by using simple random sampling method with the number of samples of 50 taxpayers registered in KPP Pratama Bekasi Barat. Methods of data analysis used classical test, multiple linear analysis, determination test, t test and F test. Research Results Conclusion (1) Taxpayer's perception on the application of Tax Amnesty program has a positive and significant effect to Taxpayer Compliance level. (2) Taxpayer’s awareness on the application of the Tax Amnesty Program has no positive and significant impact on Taxpayer Compliance level. (3) Taxpayers perception and awareness of Taxpayer simultaneously or together with positive and significant to taxpayer compliance level.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Sulistyowati AU - Tiarani Meilisa PY - 2019/02 DA - 2019/02 TI - Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat) BT - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) PB - Atlantis Press SP - 213 EP - 216 SN - 2352-5428 UR - https://doi.org/10.2991/aicar-18.2019.46 DO - 10.2991/aicar-18.2019.46 ID - 2019/02 ER -