Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City

Authors

  • Fridensia Kamellia UNIVERSITAS WIDYA DHARMA PONTIANAK
  • Dedi Haryadi UNIVERSITAS WIDYA DHARMA PONTIANAK

DOI:

https://doi.org/10.37638/bima.6.2.1529-1538

Keywords:

Tax Amnesty, taxpayer compliance, questionnaires

Abstract

Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research

Author Biographies

Fridensia Kamellia, UNIVERSITAS WIDYA DHARMA PONTIANAK

FEB

Dedi Haryadi, UNIVERSITAS WIDYA DHARMA PONTIANAK

FAKULTAS EKONOMI BISNIS

References

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Published

2025-12-31

Issue

Section

Reasearch Paper