THE INFLUENCE OF TAX AMNESTY ON NON EMPLOYEES PERSONAL TAX COMPLIANCE COMPLIANCE

  • Leny Dwi Nurmala University Gorontalo
  • Ramdhan Kasim University Gorontalo
  • Nurmin K Martam University Gorontalo
Keywords: tax amnesty, taxpayer compliance

Abstract

Abstract

The influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo “ The purpose of this study is to knowthe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo. The methodology applied research methodology descriptive quantitative. In this study the authors concluded that there was a policy tax amnesty issued by directorate general of taxation impact positive and significant impact on compliance taxpayers individual non employees in KPP Pratama Gorontalo.

Keywords: tax amnesty; taxpayer compliance

AbstrakPengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo “Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi karyawan di KPP Pratama Gorontalo. Metodologi yang digunakan adalah metodologi penelitian deskriptif kuantitatif. Dalam penelitian ini penulis menyimpulkan bahwa terdapat kebijakan tax amnesty yang dikeluarkan oleh direktorat jenderal dampak perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo.Kata kunci: kepatuhan wajib pajak; pengampunan pajak

Author Biographies

Leny Dwi Nurmala, University Gorontalo
Faculty Of Law
Ramdhan Kasim, University Gorontalo
Faculty Of Law
Nurmin K Martam, University Gorontalo
Faculty Of Law

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Published
2020-07-22
Section
Articles