PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI, PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEMAUAN WAJIB PAJAK DALAM MENGIKUTI PROGRAM TAX AMNESTY (Studi pada KPP Pratama Ambon)

Abstrak

Abstract: The purpose of this research is to know (1) the causal relationship of the consciousness of the taxpayer with the willingness to follow the tax amnesty (2) the causal relationship of tax socialization with the willingness to follow the tax amnesty (3) the causal relationship of tax knowledge with willingness to follow the tax amnesty, (4) tax sanctions with the taxpayer's intentions following the tax amnesty. The data obtained were analyzed by using multiple linear regression. Regression analysis showed that partially, the taxpayer positive but not significant impact on the willingness to follow the tax amnesty, tax socialization positive but not
significant impact on the willingness to follow the tax amnesty, tax knowledge positive and significant impact on the willingness to follow the tax amnesty, tax sanctions negative and significant impact on the willingness to follow the tax amnesty. But simultaneously taxpayer, tax socialization, tax knowledge and tax sanctions significant impact on the
willingness to follow the tax amnesty.

Keywords; tax amnesty, taxpayer, tax socialization, tax knowledge, tax sanctions.