PENGARUH SOSIALISASI PERPAJAKAN DAN PEMAHAMAN PERPAJAKAN TERHADAP KEMAUAN WAJIB PAJAK DALAM MENGIKUTI PROGRAM TAX AMNESTY

UTAMI, RIZCHA WINDY (2018) PENGARUH SOSIALISASI PERPAJAKAN DAN PEMAHAMAN PERPAJAKAN TERHADAP KEMAUAN WAJIB PAJAK DALAM MENGIKUTI PROGRAM TAX AMNESTY. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Rizcha Windy Utami. The Influence of Socialization of Taxation and Comprehension of Taxation on The Willingness of the Taxpayer to Follow the Tax Amnesty. This study aimed to examined the influence of the socialization of taxation and comprehension of the taxation on the willingness of the tax payer to follow the Tax Amnesty. This study was a quantitative research that used primary data obtained through questionnaire distribution to individual taxpayer at Tax Office Setiabudi Dua in South Jakarta. The sampling was done by using convenience sampling method and Slovin formula, with the sample size 100 individual taxpayer. Data analysis technique concluded that the normal data and the classical assumption test are met, multiple linear regression (Y=12,152 + 0,373 SP + 0,341 PP + ε), t test (tcount 1=2,281 and tcount 2= 2,954), coefficient of determination (R2) test (0,163), F test (Fcount = 10,671). The result of this study indicates that socialization of taxation has significant effect to the willingness of the tax payer to follow the Tax Amnesty and comprehension of the taxation has significant to the willingness of the tax payer to follow the Tax Amnesty at Tax Office Setiabudi Dua. Reseachers suggest to add other variables associated with this research and expand the research object. Keywords: socialization of taxation, comprehension of taxation, willingness of the tax payer to follow the Tax Amnesty

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