Authors:

Putu Vio Narakusuma Ardayani, I Ketut Jati

Abstract:

“This study aims to determine the effect of tax amnesty and financial conditions on the level of individual taxpayer compliance registered at the East Denpasar Primary Tax Office. The population in this study was 38,647 individual taxpayers registered in East Denpasar Primary Tax Office in 2017. The respondents of this study were 100 individual taxpayers registered at the East Denpasar KPP Pratama. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that tax amnesty and financial conditions have a positive effect on the level of individual taxpayer compliance. The results of this study are expected to be able to provide references, input and additional information for relevant parties, especially the government (DGT) so that in the future the results of this study can help decision making process in order to increase the level of individual taxpayer compliance. Keywords: Tax amnesty, financial condition, taxpayer compliance”

Keywords

Tax amnesty, financial condition, taxpayer compliance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-44843

Published

2019-03-11

How To Cite

VIO NARAKUSUMA ARDAYANI, Putu; JATI, I Ketut. Pengaruh Tax Amnesty dan Kondisi Keuangan pada Tingkat Kepatuhan Wajib Pajak Orang Pribadi.E-Jurnal Akuntansi, [S.l.], v. 26, n. 3, p. 1741 - 1768, mar. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-44843. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i03.p03.

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Issue

Vol 26 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License