PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR

Abstract

Tax is a compulsory contribution to the state that is owed by an individual or an entity that
is compelling under the law, by not receiving direct compensation and being used for state needs
for the greatest prosperity of the people. This study aims to determine or reexamine the influence
of the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, and
tax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.
The sampling method in this study used accidental sampling method, with a total sample
of 100 respondents calculated using Slovin formula. The data analysis technique used is multiple
linear regression analysis techniques. The results of this study indicate that the awareness of taxpayers
and taxation sanctions has a positive effect on individual taxpayer compliance at the East
Denpasar Tax Service Office which is indicated by the significance value of each variable which is
0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatory
compliance personal tax at the Primary Tax Office in East Denpasar, with a significance value of
each variable which is 0.363 and 0.529.