Individual Taxpayers Compliance in Policy of Post Tax Amnesty Program: Phenomenology Study

Kusumawati, Lanny and Sawarjuwono, Tjiptohadi (2019) Individual Taxpayers Compliance in Policy of Post Tax Amnesty Program: Phenomenology Study. International Journal of Advances in Scientific Research ang Engineering (ijasre), 5 (5). pp. 28-43. ISSN 2454-8006

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Abstract

This study aims to assess the compliance of individual taxpayers after the tax amnesty program policy and its benefits for taxpayers are for the State. This research is qualitative research with phenomenology method. Qualitative by exploring the values of the experience of human life, the aim is to discover the essence of the experience. Phenomenology method, namely by looking at phenomena, reality and experience, by digging data to find things that are fundamental and important, so as to obtain a picture of tile directly from people who experience it. The method of data collection used is through interviews. This study uses Theory of Planned Behavior (TPB) to examine the reaction ol taxpayers ajter tax amnesty, and Theory of Compliance (Compliance Theory) to examine taxpayer compliance with the fu?fillment o( the obligation to pay taxes after tax amnesty. The results of this study prove that out of 3 (three) taxpayers as respondents, have responded positively to the tax amnesty policy even though each respondent has diflerent motivations. Respondents became obedient after the tax amnesty program policy because they were aware that the purpose of the tax amnesty is as a government effort to improve economic conditions, development and reduce unemployment, reduce poverty and improve inequality.

Item Type:	Article
Uncontrolled Keywords:	Compliance, Tax Amnesty, Theory of Planned Behavior(TPB), Theory of Compliance
Subjects:	K Law > K Law (General)
Divisions:	Faculty of Law > Department of Law
Depositing User:	Ester Sri W. 196039
Date Deposited:	24 Aug 2020 04:53
Last Modified:	15 Dec 2023 08:10
URI:	http://repository.ubaya.ac.id/id/eprint/38027

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