PENGARUH PENGARUH PENGARUH PENGARUH PENGARUH PENGARUH TAX AMNESTYTAX AMNESTYTAX AMNESTYTAX AMNESTY TAX AMNESTYTAX AMNESTYTAX AMNESTYTAX AMNESTYTAX AMNESTYTAX AMNESTY TERHADAP KEWAJIBAN SEBAGAI WAJIB TERHADAP KEWAJIBAN SEBAGAI WAJIB TERHADAP KEWAJIBAN SEBA

Abstract

This research was aimed to examine if the tax amnesty policy had a positive and strengthen relationships effect on the obligation of taxpayers’ was moderated by taxpayer obedience at KPP Pratama Surabaya Mulyorejo. Furthermore, this research used descriptive quantitative with surveys to the taxpayers. The number of samples was 100 respondents with samples that can be processed as many as 94 respondents and 6 respondent samples that cannot be processed. Furthermore, the research data processing used path analysis with a data analysis program with the statistical program for society science (SPSS) 23 version. The research result concluded that the direct effect between tax amnesty policy with taxpayer’s obligation was 0.628 and positive effect. Meanwhile, the indirect effect which moderated with taxpayer obedience (tax amnesty) was 0.952. The research result showed that tax amnesty policy had a positive effect which moderated by taxpayers' obedience would strengthen the correlation between the taxpayers’ obligation.
Keywords: tax amnesty policy, taxpayer obedience, taxpayer’s obligation