Pengaruh Persepsi Wajib Pajak Tentang Kebijakan Tax Amnesty (Pengampunan Pajak), Motivasi Membayar Pajak, Self Assessment, Tingkat Pendapatan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Karanganyar)

Abstract

This research has purpose to analyze and test empirically about influence of taxpayer perception about tax amnesty policy (tax forgiveness), tax pay motivation, self assessmnet, income level and service quality to taxpayer compliance. The population in this study are taxpayers of individuals registered in the Tax Office (KPP) Pratama Karanganyar of 174,637. Sample method is done by using convenience sampling method that is population availability to be sampled counted 100 responden. Primary data collection method using questionnaires and secondary data taken from the data base KPP Pratama Karanganyar to determine the population. Data analysis methods used are Multiple Linear Regression and Instrument Test. The results of this study provide empirical evidence that varaibel tax amnesty has no effect on taxpayer compliance, variable tax paying motivation does not affect taxpayer compliance, variable self assessmentt the influence on taxpayer compliance, variable income levels affect taxpayer compliance, affect taxpayer compliance