Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers
Keywords:
asset placement report, positive direction, tax amnesty program, tax obligation compliance, tax sanctionsAbstract
The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined.
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