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

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