Title: INDIVIDUAL TAXPAYER COMPLIANCE POST THE TAX AMNESTY PROGRAM POLICY
Author: LANNY KUSUMAWATI
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
This research aims to understand individual taxpayer compliance following the tax amnesty program policy and its benefits for taxpayers and the State. This research is qualitative research. Qualitative by exploring the values of human life experience, the aim is to discover the true nature of experience. The data collection method used was through interviews. This research uses the Theory of Planned Behavior (TPB) to examine taxpayer reactions after the tax amnesty and the Theory of Compliance to examine taxpayer compliance with fulfilling their tax obligations after the tax amnesty. The results of this research prove that of the 3 (three) taxpayers as respondents, they have responded positively to the tax amnesty policy even though each respondent has different motivations. Respondents became obedient after the tax amnesty program policy, because they were aware of the purpose of the tax amnesty is the government's effort 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/
