Research Article
The Influence of the Tax Amnesty Program, Tax Knowledge and Fiscus Services on Personal Taxpayer Compliance
@INPROCEEDINGS{10.4108/eai.3-10-2019.2291943, author={Alif Faruqi Febri Yanto and Krisna Aziz Iksan}, title={The Influence of the Tax Amnesty Program, Tax Knowledge and Fiscus Services on Personal Taxpayer Compliance}, proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia}, publisher={EAI}, proceedings_a={EBGC}, year={2020}, month={2}, keywords={tax amnesty taxation knowledge fiscus services taxpayer compliance}, doi={10.4108/eai.3-10-2019.2291943} }- Alif Faruqi Febri Yanto
Krisna Aziz Iksan
Year: 2020
The Influence of the Tax Amnesty Program, Tax Knowledge and Fiscus Services on Personal Taxpayer Compliance
EBGC
EAI
DOI: 10.4108/eai.3-10-2019.2291943
Abstract
Tax revenue every year always increases, but not offset by an increase in tax ratio. This phenomenon shows that tax revenue is still not optimal so there is a potential tax that can be explored by the government. One of obstacle that can hamper tax revenue is tax compliance. The purpose of this study is to determine the effect of the tax amnesty program, tax knowledge, and the tax authorities on tax compliance. Type of this research is quantitative. The population in this study is the individual taxpayer registered at Surabaya Mulyorejo KPP as many as 47,077. This research uses a random sampling type with an accidental sampling method of 82 respondents. The analysis technique in this study uses the Smart Pls 3.0 program. The results show that there is an influence of the tax amnesty program, tax knowledge and fiscus services on tax compliance.