PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK 2016 DAN REFORMASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
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This study aims to analyze the impact of the 2016 tax amnesty policy and the reformation of tax information system on personal taxpayer compliance. Independent variables in this research are the 2016 tax amnesty policy, e-billing system, e-filing system, and e-SPT system for personal taxpayer. The dependent variable is the compliance of personal taxpayer. This research used primary data that giving questionnaires to respondents by online and meet directly to personal tax payers and filled by 115 respondents. Sampling method in this research uses the purposive sampling method with criteria are personal taxpayer that already have NPWP, an entrepreneur and already submit to the 2016 tax amnesty policy. Data analysis using multiple linear regression analysis. The results of the analysis and hypothesis testing shows that the 2016 tax amnesty policy, e-billing system and e-filing system had positive impact on personal taxpayer compliance. But e- SPT system for personal taxpayer did not have impact on personal taxpayer compliance.