The Influence of Taxation Knowledge, Usability, and Penalty of Tax Amnesty on Public Perception in the Implementation of Tax Amnesty Policy

Abstract

The purpose of this study is to determine the influence of taxation knowledge, usability, and penalty of tax amnesty on public perception in the implementation of tax amnesty policy in Kademangan Village, South Tangerang, Indonesia. The sampling was done by using accidental sampling method. The research data were collected from those paying taxes and registered as taxpayers in Kademangan Village, South Tangerang, Indonesia. The samples consist of 100 respondents, where the sampling technique applied is multiple linear in SPSS ver. 22. The results of this study confirm that partially measured variables of taxation knowledge—i.e. knowledge on tax function, tax amnesty policy, tax amnesty application procedures, and tax amnesty rates—on the public perception in the implementation of tax amnesty policy show positive and significant impacts. The variables of usability as measured by the effectiveness, usability, and satisfaction degree of public perception in the application of tax amnesty policy have positive and significant impacts. Variable of tax amnesty penalty is measured by the administrative sanctions imposed severely as a means to educate the taxpayers. Tax penalties, imposed without tolerance and negotiation, have positive and significant impact on the public perception in the implementation of tax amnesty policy. The taxation knowledge, usability, and penalty of tax amnesty simultaneously have positive and significant effect on public perception in the implementation of tax amnesty policy.