The effect of tax amnesty, tax knowledge, and taxpayer awareness on taxpayer compliance at KPP Pratama Medan Barat

Tjohan, Jeselyn (2018) The effect of tax amnesty, tax knowledge, and taxpayer awareness on taxpayer compliance at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is the main source of state revenue which greatly affects the operational activities of a country, both in the form of domestic activities and abroad. Efforts to maximize tax revenue rely on active role of taxpayers compliance. Government’s effort in improving taxpayer compliance is by conducting tax amnesty expecting taxpayer will voluntarily report tax and comply to the tax obligation. In addition, tax knowledge and awareness of taxpayer are also important factors in order for taxpayer to know, understand and implement the tax provisions correctly and voluntarily. This research aims to find out the effect of tax amnesty, tax knowledge and taxpayer awareness on taxpayer compliance. This research is using quantitative research methods. The population is taxpayer, either individual taxpayers or corporate taxpayers in KPP Pratama Medan Barat. The samples are determined by using Slovin’s Formula and 100 respondents have been obtained as samples. The data is collected by distributing questionnaires and using likert scale from 1 to 5. The data analysis technique has been done by using multiple linear regressions and the SPSS program. The result of this research shows that tax amnesty, tax knowledge, and taxpayer awareness significantly have influenced and partially have a positive effect towards taxpayer compliance.

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