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Nurmala, Leny Dwi
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Law, Crime, Criminology & Criminal Justice

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THE INFLUENCE OF TAX AMNESTY ON NON EMPLOYEES PERSONAL TAX COMPLIANCE COMPLIANCE Nurmala, Leny Dwi; Kasim, Ramdhan; Martam, Nurmin K
Jurnal Hukum Bisnis Bonum Commune Volume 3, Nomor 2 Agustus 2020
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jhbbc.v3i2.3297

Abstract

AbstractThe 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 complianceAbstrakPengaruh 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
Co-Authors Kasim, Ramdhan Nurmin K. Martam