Authors:

Tjokorda Gde Agung Sayogaditya W. P. P., I Made Sukartha

Abstract:

“The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-48207

Published

2019-08-10

How To Cite

SAYOGADITYA W. P. P., Tjokorda Gde Agung; SUKARTHA, I Made. Pengaruh Sanksi, Sosialisasi Tax Amnesty Dan Pemeriksaan Pajak Pada Keikutsertaan Tax Amnesty KPP Pratama Gianyar.E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 1036 - 1058, aug. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-48207. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v28.i02.p10.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 2 (2019)

Section

Articles

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