The Effect of Tax Awareness, Tax Morale, Tax Sanctions, and Tax Amnesty Policies on Tax Compliance of Taxpayers in Batam City

Viska Martina, Afriyanti Hasanah

2021

Abstract

This study aims to determine the effect of tax awareness, tax morale, tax sanctions and tax amnesty policies on taxpayer compliance in Batam City, especially those registered at the North Batam Pratama Tax Office. Data collection was carried out by the non-probability sampling method with convenience sampling technique. The sample of this study with a total of 100 samples. Statistical test methods and data processing using component based-Structural Equation Modeling (SEM) or Partial Least Square (PLS) using SmartPLS Version 3. The research findings show that: 1) tax awareness has no significant effect on tax compliance, 2) tax morale positive and significant effect on tax compliance variable, 3) tax sanctions have no significant effect on tax compliance, 4) tax amnesty policy (tax amnesty) has a positive and significant effect on tax compliance

Paper Citation

in Harvard Style

Martina V. and Hasanah A. (2021). The Effect of Tax Awareness, Tax Morale, Tax Sanctions, and Tax Amnesty Policies on Tax Compliance of Taxpayers in Batam City. In Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS, ISBN 978-989-758-605-7, pages 140-148. DOI: 10.5220/0010862500003255

in Bibtex Style

@conference{icaess21,
author={Viska Martina and Afriyanti Hasanah},
title={The Effect of Tax Awareness, Tax Morale, Tax Sanctions, and Tax Amnesty Policies on Tax Compliance of Taxpayers in Batam City},
booktitle={Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,},
year={2021},
pages={140-148},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010862500003255},
isbn={978-989-758-605-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 3rd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,
TI - The Effect of Tax Awareness, Tax Morale, Tax Sanctions, and Tax Amnesty Policies on Tax Compliance of Taxpayers in Batam City
SN - 978-989-758-605-7
AU - Martina V.
AU - Hasanah A.
PY - 2021
SP - 140
EP - 148
DO - 10.5220/0010862500003255