TAX COMPLIANCE OF INDONESIAN INDIVIDUAL TAXPAYERS DURING THE INDONESIAN TAX AMNESTY PERIOD 2016 IN JAKARTA AND BANDUNG

• Main Author: Maulana Firdaus (NIM 19014153), Reza
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/23928
• Institution: Institut Teknologi Bandung

Tax Amnesty be a phenomenon in Indonesia because Indonesia can be reached the highest ransom from this program in the world. But most of the stakeholders do not know what is the biggest factor that brings taxpayers participate in this program. So, this study has an objective for observing the current condition of taxpayers and their tax compliance when Tax Amnesty 2016 period was happened and factor(s) that effects taxpayers to participate. Therefore, the users can know and understand about this phenomenon deeper and all stakeholders can use it to provide the right policy or action to improve the tax compliance of taxpayers. This study is a quantitative research that uses the premier data and measured by the likert scale. The population of this study is the individual taxpayers in Jakarta and Bandung with total of taxpayers is 2,376,000 people. So the number of sample in this study is 384 respondents. Then Voluntary Sampling is the method that used in this research to get the sample.. And for the analysis <br /> <br /> technique that be implied in this study is logistic regression, principal component analysis, and descriptive statistic analysis. The result of this study shows that the factors that affect the tax compliance of taxpayers are tax understanding of taxpayer, family stability, and personal prosperity. Meanwhile for tax morale factor does not have a significant evidence that explain this variable affects the people to participate in tax amnesty or not.. So I suggest for the further research to see the impact of tax amnesty to the tax compliance after this program is done and assess other factors as well, then for government should consider the personal stability of taxpayers in generating tax. So government should keep the tantrum of country so that people can feel safe and assume that government can work well.