Effect of Voluntary Disclosure Program and Tax Sanctions on Individual Taxpayer Compliance (Case Study at the Gianyar Primary Tax Service Office)

Saputra, Dewa Bagus Made Ari and Karman, I Wayan and Subiyanto, Paulus (2022) Effect of Voluntary Disclosure Program and Tax Sanctions on Individual Taxpayer Compliance (Case Study at the Gianyar Primary Tax Service Office). Repositori Politeknik Negeri Bali.

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Abstract

The government issued various tax policy reforms with the aim of encouraging national economic recovery. One of these policies is to regulate the Voluntary Disclosure Program , where one of the policies in the PPS is the abolition of tax sanc-tions. Amendments to taxation legislation, especially the law on general provisions and taxation procedures, are intended to provide more justice, improve services to taxpayers, increase certainty and law enforcement, increase tax administra-tion transparency and improve taxpayer compliance. The purpose of this study was to determine how much influence the Voluntary Disclosure Program and Tax Sanctions on Individual Taxpayer Compliance partially or simultaneously. This study analyzes primary data from questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Gianyar ob-tained by calculating the slobin formula using a random sampling technique. This type of research is descriptive quantita-tive using data analysis methods, namely multiple linear regression analysis, t test and f test using the SPSS version 22 ap-plication. The results of this study indicate that the Voluntary Disclosure Program and Tax Sanctions have a positive and significant effect on Mandatory Compliance Tax either simultaneously or partially.

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