The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance
This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual t...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2017-09-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/11991 |
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| author | Ramadhani Indah Sari Dian Anita Nuswantara |
| author_facet | Ramadhani Indah Sari Dian Anita Nuswantara |
| author_sort | Ramadhani Indah Sari |
| collection | DOAJ |
| description | This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given. |
| format | Article |
| id | doaj-art-cdb1fc252d4045cfa7c29549f2960956 |
| institution | OA Journals |
| issn | 2085-4277 |
| language | English |
| publishDate | 2017-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-cdb1fc252d4045cfa7c29549f29609562025-08-20T02:04:27ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772017-09-019217618310.15294/jda.v9i2.119917127The Influence of Tax Amnesty Benefit Perception to Taxpayer ComplianceRamadhani Indah Sari0Dian Anita Nuswantara1Faculty of Economics, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, IndonesiaFaculty of Economics, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, IndonesiaThis study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given.https://journal.unnes.ac.id/nju/index.php/jda/article/view/11991tax amnesty benefitstax compliancequality of service |
| spellingShingle | Ramadhani Indah Sari Dian Anita Nuswantara The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance Jurnal Dinamika Akuntansi tax amnesty benefits tax compliance quality of service |
| title | The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance |
| title_full | The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance |
| title_fullStr | The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance |
| title_full_unstemmed | The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance |
| title_short | The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance |
| title_sort | influence of tax amnesty benefit perception to taxpayer compliance |
| topic | tax amnesty benefits tax compliance quality of service |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/11991 |
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