PENGARUH KEBIJAKAN, KESADARAN, PELAYANAN DAN INFORMASI TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SURAKARTA

Abstract

This research is motivated by the new policy the tax amnesty program, one of the
policy objectives namely to encourage taxpayer who previously did not obey be obedient
in the future. Then the purpose of this study was to determine the effect of policy tax
amnesty, awareness, information and services tax amnesty on tax compliance together,
knowing the effect of policy tax amnesty on tax compliance, determine the effect of
awareness of taxpayers on tax compliance, determine the effect services on tax
compliance and tax amnesty determine the effect of information on tax compliance. The
study population was 3,475 taxpayers to follow tax amnesty program on STO Surakarta.
A sample of 100 taxpayers with accidental sampling technique. Analysis of the data used
in this study using multiple regression analysis, validity, reliability test, classic
assumption test, the coefficient of determination (R2 test), regression test stimultan (F
test), and partial regression test (t test). The results showed that the tax amnesty policy,
awareness, information and services tax amnesty jointly influence on tax compliance on
STO Surakarta. Based on the results of data analysis known that the tax amnesty policy
and no significant negative effect on tax compliance.Awareness of the taxpayer does not
have a significant effect on tax compliance. Services and significant positive effect on tax
compliance. Information tax amnesty positive and significant impact on tax compliance.
Keywords: tax amnesty policy, awareness, services, information tax amnesty, tax
compliance.