TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE?
The main purpose of this paper is to discuss and describe the factors causing taxpayers not to comply with tax obligations in accordance with Law of the Republic of Indonesia Number 11 the Year 2016 regarding tax Amnesty, specifically taxpayers of Malang City, Batu City and Malang Regency. A total o...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2019-08-01
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| Series: | Jurnal Aplikasi Manajemen |
| Subjects: | |
| Online Access: | https://jurnaljam.ub.ac.id/index.php/jam/article/view/1529 |
| _version_ | 1818277447201718272 |
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| author | Yayuk Ngesti Rahayu |
| author_facet | Yayuk Ngesti Rahayu |
| author_sort | Yayuk Ngesti Rahayu |
| collection | DOAJ |
| description | The main purpose of this paper is to discuss and describe the factors causing taxpayers not to comply with tax obligations in accordance with Law of the Republic of Indonesia Number 11 the Year 2016 regarding tax Amnesty, specifically taxpayers of Malang City, Batu City and Malang Regency. A total of 180 taxpayers who use the Tax Amnesty facility as respondents with purposive sampling criteria, WarpPLS 6.0 as a means of analyzing the mediation test influence of taxpayer awareness of tax compliance with ransom mediation. The results show that tax awareness and ransom influence tax compliance, tax awareness affects ransom. Ransom as a partial mediation can increase the influence of awareness of taxpayer compliance using the tax amnesty facility. |
| first_indexed | 2024-12-12T23:01:41Z |
| format | Article |
| id | doaj.art-8bbeb13d786b480593107929e9b187f1 |
| institution | Directory Open Access Journal |
| issn | 1693-5241 2302-6332 |
| language | English |
| last_indexed | 2024-12-12T23:01:41Z |
| publishDate | 2019-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Aplikasi Manajemen |
| spelling | doaj.art-8bbeb13d786b480593107929e9b187f12022-12-22T00:08:48ZengUniversity of BrawijayaJurnal Aplikasi Manajemen1693-52412302-63322019-08-0117344245010.21776/ub.jam.2019.017.03.081015TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE?Yayuk Ngesti Rahayu0Faculty of Economics and Business, Universitas Brawijaya - IndonesiaThe main purpose of this paper is to discuss and describe the factors causing taxpayers not to comply with tax obligations in accordance with Law of the Republic of Indonesia Number 11 the Year 2016 regarding tax Amnesty, specifically taxpayers of Malang City, Batu City and Malang Regency. A total of 180 taxpayers who use the Tax Amnesty facility as respondents with purposive sampling criteria, WarpPLS 6.0 as a means of analyzing the mediation test influence of taxpayer awareness of tax compliance with ransom mediation. The results show that tax awareness and ransom influence tax compliance, tax awareness affects ransom. Ransom as a partial mediation can increase the influence of awareness of taxpayer compliance using the tax amnesty facility.https://jurnaljam.ub.ac.id/index.php/jam/article/view/1529Tax AmnestyawarenessPlanned BehaviorCompliance. |
| spellingShingle | Yayuk Ngesti Rahayu TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? Jurnal Aplikasi Manajemen Tax Amnesty awareness Planned Behavior Compliance. |
| title | TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? |
| title_full | TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? |
| title_fullStr | TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? |
| title_full_unstemmed | TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? |
| title_short | TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? |
| title_sort | tax amnesty why is it behavior compliance |
| topic | Tax Amnesty awareness Planned Behavior Compliance. |
| url | https://jurnaljam.ub.ac.id/index.php/jam/article/view/1529 |
| work_keys_str_mv | AT yayukngestirahayu taxamnestywhyisitbehaviorcompliance |