PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEMAUAN WAJIB PAJAK DALAM MENGIKUTI PROGRAM SUNSET POLICY

Abstract

ABSTRACT
This study aims to determine the effect of taxpayer awareness, taxation
awareness and taxation knowledge on taxpayers’ willingness to participate in the
Sunset Policy Program. The data in this study is primary data obtained from the
office of the Regional tax Service Agency (BP2D) in malang. The population in
this study is an individual taxpayer registered at the BP2D office in Malang. The
sampling technique was proportional random sampling and obtained a sample of
95 taxpayers. The results obtained by using multiple linear regression test Y=
29.560 + 0.705 X1 +(-0.249 X2) +(-0.565 X3), and the test of this study uses the t
test. The result of this study indicate that taxpayer awareness partially has a
positive effect on the willingness of taxpayers to take part in the sunset policy
program, while taxation awareness and tax knowledge have a negative effect on
the willingness of taxpayers in the sunset policy program.
Keywords: Taxpayer Awareness, Taxation Socialization, Tax Knowledge and
Sunset Policy