International Journal of Advances in Scientific Research and Engineering-IJASRE

Individual Taxpayers Compliance in Policy of Post Tax Amnesty Program: Phenomenology Study

Article Category: Management Science

DOI: 10.31695/IJASRE.2019.33202

Pages: 28-43

Author: Lanny Kusumawati,Tjiptohadi Sawarjuwono

Abstract: This study aims to assess the compliance of individual taxpayers after the tax amnesty program policy and its benefits for taxpayers are for the State. This research is qualitative research with phenomenology method. Qualitatively by exploring the values ​​of the experience of human life, the aim is to discover the essence of the experience. Phenomenology method, namely by looking at phenomena, reality and experience, by digging data to find things that are fundamental and important, so as to obtain a picture of life directly from people who experience it. The method of data collection used is through interviews. This study uses Theory of Planned Behavior (TPB) to examine the reaction of taxpayers after tax amnesty, and Theory of Compliance (Compliance Theory) to examine taxpayer compliance with the fulfillment of the obligation to pay taxes after tax amnesty. The results of this study prove that out of 3 (three) taxpayers as respondents, have responded positively to the tax amnesty policy even though each respondent has different motivations. Respondents became obedient after the tax amnesty program policy because they were aware that the purpose of the tax amnesty is as a government effort to improve economic conditions, development and reduce unemployment, reduce poverty and improve inequality.

Keyword: Compliance, Tax Amnesty, Theory of Planned Behavior(TPB), Theory of Compliance.

This work is licensed under a Creative Commons Attribution 4.0 (International) Licence. (CC BY-NC 4.0)
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