Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia
The purpose of this research is to analyze the impact of tax amnesty and tax administration system (e-billing system and e-filling system) on taxpayer compliance in Jakarta, Indonesia. Independent variables in this research are tax amnesty, e-billing system, and e-filling system.The dependent variable is the taxpayers compliance. The research is a causal research (causal study) using quantitative approach. The data used is primary data with survey methods obtained by distributing questionnaires in person to meet directly with the personal taxpayer and also online through google form.Questionnaires that have been filled and used in this study are coming from 121 respondents. The research uses purposive sampling method, that is the tax payers who follow tax amnesty program and tax payer who has paid the tax by using e-billing system and report his Tax Return by using e-filing system in Jakarta. Data analysis method used in this research is multiple regression analysis.The results of this study indicate that tax amnesty does not influence tax compliance in Jakarta, E-billing has a positive effect and significance on tax compliance, and E-filling has a positive effect and significance on tax compliance.