Faktor-Faktor yang Memengaruhi Minat Wajib Pajak Dalam Memanfaatkan Pengampunan Pajak (Amnesti Pajak) (Studi Kasus pada Intansi Pemerintah Dinas Dinas Pendidikan Pemuda dan Olahraga Kabupaten Gunungkidul dan Plt SKB Kabupaten Gunungkidul)

Abstract

This study is the result of research that analyzes the factors that influence taxpayer interest in utilizing tax amnesty for individual taxpayers who work in government agencies Gunung Kidul District, Department of Education Youth and Sports and the Acting SKB Gunungkidul located in the district of Gunung Kidul. The variables used in this study were Knowledge of Taxation, Understanding of Taxpayers, socialization of Taxation. This research is a quantitative research using primary data obtained by distributing questionnaires to 100 respondents who are individual taxpayers residing in the district of Gunung Kidul. The samples were calculated using the formula slovin and obtained a minimum sample size of 99.88% or rounded up to 100 respondents. Multiple regression model was used to test the relationship between independent variables and the dependent variable. The results of this study are as follows: (1). Taxation knowledge does not affect the interest of taxpayers to take advantage of the tax amnesty, (2). Understanding of Taxpayers do not affect the interest of taxpayers to take advantage of the tax amnesty, (3). Taxation socialization affect positively the interest of taxpayers to take advantage of the tax amnesty.