Title: INDIVIDUAL TAXPAYER COMPLIANCE AFTER THE TAX AMNESTY PROGRAM POLICY

Authors: LANNY KUSUMAWATI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study aims to understand the compliance of individual taxpayers after the tax amnesty program policy and its benefits for taxpayers and the State. This research is a qualitative study. Qualitative by exploring the values ​​of human life experiences, the goal is to find the essence of the experience in essence. The data collection method used is through interviews. This study uses the Theory of Planned Behavior (TPB) to examine the reactions of taxpayers after the tax amnesty and the Theory of Compliance (Compliance Theory) to examine taxpayer compliance in fulfilling the obligation to pay taxes after the tax amnesty. The results of this study prove that of the 3 (three) taxpayers as respondents, have responded positively to the tax amnesty policy even though each respondent has different motivations. Respondents became compliant after the tax amnesty program policy, because they are aware that the purpose of the tax amnesty is an effort by the government to improve economic conditions, development and reduce unemployment, reduce poverty and improve inequality.

Keywords: Compliance, Tax Amnesty, Theory of Planned Behavior (TPB), Theory of Compliance

Sources: http://repository.unair.ac.id/87343/