PENGARUH KEBIJAKAN TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi Pelaku Usaha yang Mengikuti Tax Amnesty di Kabupaten Jember)
Abstract
The study entitled "The Influence of the Tax Amnesty Policy Towards the
Factors that Affect Willingness to Pay Taxes (Case Study on Individual Businessmen
Tax Payers who Partake in the Tax Amnesty Policy in Regency of Jember)" aims to
analyze the effect of the independent variable: Tax Amnesty against the dependent
variable i.e. awareness of paying taxes, knowledge and understanding of taxation, the
good perception over the effectiveness of the tax system