PENGARUH KEBIJAKAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MAKASSAR BARAT

Abstract

The aim of the research is to find out the effect of tax amnesty implementation to obedience level of personal taxpayer. The research was quantitative. The research carried out at Kantor Pelayanan Pajak Pratama Makassar Barat. The technique of collecting data was by collecting the primary and secondary data with two variables, the tax amnesty as the independent variable while the personal taxpayer obedience level as the dependent variable. The secondary data collected from Kantor Pelayanan Pajak Pratama Makassar Barat and the primary data gathered from the questionnaire distribution to 97 personal taxpayers. The technique of data analysis used in this research was simple linear regression analysis which processes by using SPSS version 23.0. This research also use validity test, reliability test, classic-assumption test, and hypothesis testing T-test. The T-test result showed that tax amnesty influence to the personal taxpayer obedience level. The coefficient determination (R2) was 51% and the rest 49% influences by other factors which not tested in this research.