THE EFFECT OF SOCIALIZATION AND SANCTIONS ON TAXPAYER'S WILL FOLLOWING VOLUNTARY DISCLOSURE PROGRAM

Yayuk Ngesti Rahayu

Abstract


The Voluntary Disclosure Program is a continuation of the tax amnesty software to grant tax amnesty or write-offs. The purpose of this find out about was once to determine the impact of sanctions and socialization of Tax Amnesty on the willingness of taxpayers to participate in the Voluntary Disclosure Program. A whole of 133 individual taxpayers who participate in the voluntary disclosure program, information analysis uses WarpPLS to evaluate models starting from the outer model and inner model. The results showed that the willingness of taxpayers to take part in the voluntary disclosure application or quantity II tax amnesty was greater involved with being a concern to sanctions or fines if later there were findings from the Tax Service Office, but the socialization of the tax amnesty volume II used to be unable to make bigger taxpayers' willingness to pay taxes. participate in a voluntary disclosure program.

 

JEL: D31; H21; H27

 

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Keywords


sanctions, socialization, willingness and PPS

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References


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DOI: http://dx.doi.org/10.46827/ejefr.v6i2.1292

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