Effect Of Understanding, Knowledge Andtax Amnestytopay Tax Compliance With individual parliament Regionalin Indonesia

understanding, knowledge, tax amnesty, compliance

Authors

  • Siti Nurlaela Universitas Islam Batik Surakarta Jl. Kh. Agus Salim No. 10 Surakarta 57147
  • Bambang Mursito Universitas Islam Batik Surakarta Jl. Kh. Agus Salim No. 10 Surakarta 57147
  • Solichul Hadi Universitas Islam Batik Surakarta Jl. Kh. Agus Salim No. 10 Surakarta 57147
  • Kartika Hendra Universitas Islam Batik Surakarta Jl. Kh. Agus Salim No. 10 Surakarta 57147
March 15, 2017

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This study was conducted to determine the effect of the understanding, knowledge and a tax amnesty effect on adherence pay personal income tax. The study was conducted at the Office Parliament Regional Karanganyar Central Java province of Indonesia. The dependent variable in this study is an individual taxpayer compliance and the independent variable is the understanding of the taxpayer, the knowledge of taxpayers and tax amnesty. The population in this study is the taxpayer Tax Office in Karanganyar. Mechanical Sampling is by purposive sampling. With a sample of 43 respondents. This study uses primary data is the questionnaire. The method used in this research is quantitative with multiple regression analysis model. The results showed that the understanding, knowledge and a tax amnesty significant effect on adherence pay personal income tax.