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JDA Jurnal Dinamika Akuntansi
Vol. 9, No. 2, September 2017, pp. 176-183

p-ISSN 2085-4277 | e-ISSN 2502-6224
http://journal.unnes.ac.id/nju/index.php/jda
The Influence of Tax Amnesty Benefit Perception

to Taxpayer Compliance
Ramadhani Indah Sari, Dian Anita Nuswantara

Faculty of Economics, Universitas Negeri Surabaya
Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, Indonesia
DOI: http://dx.doi.org/10.15294/jda.v9i2.11991
Received: 21 April 2017. Revised: 19 June 2017. Accepted: 1 August 2017. Published: 31 September 2017
Abstract
This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine
the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The
population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual
taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental
sampling with slovin formula obtained 100 samples. This study was analyzed using partial least
square with path analysis model. The results of this study indicate that the benefits of tax amnesty
are perceived to affect tax compliance that service quality cannot moderate the relationship between
the two. The conclusion in this research is the Taxpayer already feel confident will be abolished
taxes that should be owed because they feel watered down and because get tax relief to be more
obedient. Good service quality has been done by the Government and fiscal, but with the existence
of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel
less comfortable with the services that have been given.
Keywords: Tax Amnesty Benefits; Tax Compliance; Quality of Service
How to cite (APA 6th Style)

Sari, R. I. & Nuswantara, D. A. (2017). The Influence of Tax Amnesty Benefit Perception to Taxpayer
Compliance. Jurnal Dinamika Akuntansi, 9(2), 176-183.
INTRODUCTION
Tax is the largest income for the State of Indonesia compared to the state revenues from
other sectors. Five years in a row the taxation sector has contributed state revenue to about 80%.
In fact, taxes have contributed substantial revenues, but development needs in Indonesia are
increasing and certainly require more funds (Fajarwati, 2014). Increasing needs require specific
strategies to achieve state revenue targets in the shortest possible time.
Taxpayer compliance becomes an important aspect in meeting the state revenue target
from the tax sector. Compliance is important because the tax system in Indonesia embraces self
assessment system, where all the process of calculating, paying and reporting taxes is done by the
Taxpayers themselves (Suhendra, 2011 & Supadmi, 2009). Self assessment system gives full trust
to the community and becomes a tough task for the government if society does not obey it. If it is
not complied with or the public does not pay the tax in full accordance with tax regulations, then
the revenue of the state is difficult to achieve maximally.
Ramadhani Indah Sari ()

E-mail: ramadhaniindahs@gmail.com
The phenomenon that arises in the city of Surabaya related to taxation is about tax payment
compliance. Based on the information collected by researchers by visiting the tax office of pratama
in Surabaya (2016), taxpayers recorded in 2016 amounted to 368,437. The number of taxpayers
who report the Tax Return Form (SPT) amounted to 273,872 Taxpayers. The difference between
the number of taxpayers recorded and the taxpayers who reported the SPT indicates a difference
of 94,565 Taxpayers who may indicate non-compliance with tax payments.
The government continues to improve various types of state revenues in various ways to
improve taxpayer compliance. Indonesia’s tax ratio is currently in the range of 11 percent still
below the standards of ASEAN countries and Organisation on Economic Cooperation and
Development (the Ministry of Finance, 2016). One way that taken by the government to improve
taxpayer compliance is to conduct a tax amnesty program, it is contained in Law Number 11 of
2016 which process is directly accepted by the House of Representatives.
Tax amnesty is a government program to taxpayers who do not pay taxes or avoid taxes by
forgiving the borne fines. Thus, if the taxpayers pay the taxes covered at the time of the amnesty
program running they only need to pay at a certain tariff made by the government. Further these
taxpayers will not be reported to the police for such tax avoidance action.
Tax amnesty policy is taken to foster a sense of trust in taxes so that public funds can enter
to the state. In addition, the purpose of tax amnesty is to attract parked funds abroad. In the long
term, tax amnesty is expected to increase taxpayers’ compliance.
Indonesia is targeting the state revenue to be achieved by the Government in Tax Amnesty
this year is amounted to 165 Trillion rupiah in 3 periods held. The first period has reached 97.2
Trillion rupiahs ending on 1st July until 30th September 2016. The second period reached 12.3
Trillion on 1st October to 31st December. While the third period reached 2.5 trillion on January
1 to March 31, 2017 and the declaration of the tax amnesty property of Indonesia is the largest
among other countries that conduct tax amnesty.
In addition to tax amnesty programs, to improve taxpayer compliance can also be done
by improving the quality of good service (Tanilasari & Gunarso, 2017). If the Taxpayer feels
comfortable and the services given while paying taxes and services gotten in accordance with
the expectations of the Taxpayers, then it will cause the compliance to pay taxes in subsequent
periods. Pramushinta & Siregar (2011) provides evidence that fiscal services have a positive effect
on taxpayer compliance. The better the fiscal service then taxpayer compliance is increasing. The
quality of services provided by tax officials will improve the relationship between tax amnesty and
taxpayer compliance.
Some researches related to tax compliance have been done a lot (Harinurdin, 2009;
Muliari & Ery Setiawan, 2010; Rahayu & Lingga, 2011; Supadmi, 2009). Nevertheless, from the
researches that have been done, it gives diverse results. Anggraeni & Kiswara (2011), Ardani
(2010), and Ngadiman & Huslin (2015) find that the elimination of various tax-related sanctions
could improve taxpayer compliance. However, Santoso & Setiawan (2009) remind that the
best tax amnesty program done, it should be paid attention to certain matters related to the
implementation of tax amnesty such as readiness of support system, structural of state economy,
public trust to government, and others. If it does not get serious attention then the tax amnesty
can be the opposite of what is expected (Santoso & Setiawan, 2009).
Research related to the quality of tax service to tax compliance has also been done and still
give good results. Ramlah, Norshidah, Abd Rahman, & Murni (2011) find that good service will
encourage the community to support the government program and improve the performance
capability of the tax office (Sun & Pang, 2017). Supadmi (2009), Jotopurnomo & Mangoting
(2013), and Fuadi & Mangoting (2013) find that the quality of good tax office services can improve
compliance from taxpayers. Qualified services from the tax office are expected to encourage
government programs, namely tax amnesty to be successful by making the Indonesian taxpayers
have increased compliance.
Based on the various things that have been explained, then the formulation of the problem
Jurnal Dinamika Akuntansi The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance
177 Vol. 9, No. 2, September 2017, pp. 176-183 Ramadhani Indah Sari & Dian Anita Nuswantara 177
taken whether the perception of tax amnesty benefit affect the compliance of Taxpayers and
whether the quality of service is able to moderate the relationship between the perception of tax
amnesty benefits to taxpayer compliance. The purpose of this study is to determine whether the
tax amnesty program is able to improve compliance of Indonesian taxpayers and whether good
tax service is able to succeed the tax amnesty program. Researches related to Tax amnesty in
Indonesia is interesting to do because this government program is unique not every time there,
so it raises something new related to people’s behavior.
Ajzen (2011) speaks about theory of planned behavior (TPB) which explains about the
control of individual behavior that is limited by the limitations of the inadequate resources used
to perform its behaviour. The emergence of the intention to behave is determined by three factors,
namely behavioral beliefs is an individual’s belief in the outcome of a behavior and an evaluation
of the outcome, normative beliefs are beliefs about the normative expectations of others and the
motivation to fulfil those expectations, and control beliefs are beliefs about the existence of things
that support or inhibit behaviors to be displayed and their perceptions of how strong things
support and impede their behavior.
Tax Amnesty Program is expected to be able to increase taxpayer compliance in Indonesia.
With the disclosure of property made by the Taxpayer, it will pull the parked funds abroad and the
increase of tax objects disclosed by the Taxpayer. Taxpayers who utilize the Amnesty Tax facility
will also get some benefits that will benefit their side. The greater the assurance of the benefits to
be received is expected to improve the compliance of the Taxpayer. Research result of Ngadiman
& Huslin (2015) Tax amnesty has a positive and significant impact on taxpayer compliance and
tax sanction has a significant effect on taxpayer compliance.
H1: Tax Amnesty Benefit Perception has a significant effect on Taxpayers’ compliance
Trust will affect the intention to use the facility (Carlos Pinho, de Lurdes Martins, &
Macedo, 2011). Tax amnesty facility is applied with the aim of pulling parked funds abroad and
encouraging taxpayers to comply. Compliance is caused by the taxpayers’ trust in the sense of
security so that feel satisfied with the tax services associated with the conditions faced, ie will not
be prosecuted by law. When paying the tax payable, the Taxpayer will obtain the services from
the tax office in the resident Taxpayer area. Good and friendly services and make Taxpayers feel
comfortable when paying tax is expected to improve the compliance of the Taxpayers.
In this study the quality of service can strengthen or weaken the relationship between Tax
Amnesty and Taxpayer compliance. If the Taxpayer is satisfied with the services given then they
will do the promotion from mouth to mouth so that more and more become more trust to the
tax office (Choudhury, 2014), thereby strengthening the tax amnesty relationship. However, if the
Taxpayer is not satisfied with the services provided, it will weaken the relationship of Tax Amnesty
and Taxpayer compliance (Kayeser Fatima & Abdur Razzaque, 2014). In the study conducted by
(Prabawa, 2012) service quality and attitudes of taxpayers simultaneously have a significant effect
on reporting compliance of individual taxpayers in the tax services office of North Bandung.
H2: The Quality of Services can improve the effect of Tax Amnesty Benefit Perception on Taxpay-
ers’ Compliance.
METHOD
Type of this research is quantitative research. The population in this study is the people
who follow tax amnesty in Surabaya that is 58,415 Taxpayers. To determine the sample size of
the research using Slovin formula obtained the results n = 99.83 in rounded to 100. The sampling
method chosen is judgmental sampling from various methods that exist in non-probability
sampling because the data required is not easy to be obtained. (Malhotra, 2010).
There are three variables studied, including: Perceptions of Tax Amnesty Benefit as
independent variable, Taxpayer Compliance as dependent variable and Service Quality as
moderation variable. All of these indicators are measured using a 4 poin Likert scale ranging
from: 1 = Strongly Disagree; 2 = Disagree; 3 = Agree; 4 = Strongly Agree. Davis (1989) defines the
perception of benefits is the level of one’s trust on the use of a particular subject and can provide
benefits for people who use it. Perception of Benefits in this study is defined as how much benefit
of the tax amnesty program for Taxpayers to carry out their tax obligations. To measure the level
of taxpayers’ trust in the benefits of the tax amnesty facility, several questions indicator are used
by referring to Law No. 11 of 2006 and Minister of Finance Regulation No.118 / PMK.03 / 2016
regarding Tax Amnesty benefits, including: 1) The tax loss benefits that should be owed. 2) The
benefits are not charged to administrative sanctions and tax criminal sanctions. 3) The benefits of
not conducted initial and investigation proofing examination. 4) The benefits of terminating the
inspection process, initial evidence inspection, or investigation. 5) The benefits of confidential
data of tax forgiveness cannot be the basis of any investigation and investigation of any criminal
offense. 6) The benefit of income tax exemption for the return of the name of additional property.
The taxpayer compliance variable is measured by how the Taxpayer complies with applicable
laws and regulations. Refers to Smith & Stalans (1991), then the indicators are: instrumental
consequences, normative considerations, intrinsic motivation, and loyalty to authority. Service is
a process of helping others in certain ways that require sensitivity and interpersonal relationships
in order to create satisfaction and success. Indicators used in service quality variables, among
others: reliability, assurance, responsiveness, empathy, physical evidence and physical facilities
(Lupiyoadi & Hamdani, 2006)
The data obtained by using questionnaires distributed to the respondents of the research
which is taxpayers from the tax office of Surabaya city. Data analysis in this research uses Partial
Least Square (PLS) program. The path analysis model of all latent variables in Partial Least Square
(PLS) consists of three sets of relationships: (1) Inner model that specifies the relationship between
the latent variables (structural model) in Partial Least Square (PLS). (2) Outer model that specifies
the relationship between the latent variables and indicators or manifest variable (measurement
model). (3) Weight relation in which case values of latent variables can be estimated. Without loss
of generalization, it can be assumed that the latent variable and the indicator or manifest variable
are zero means and unit variance (standardized values) so that the location parameters (constants
parameters) can be omitted in the model.
Based on the objectives of the study, the hypothesis test design that can be made is
hypotheses test design in this study presented based on research objectives. Generating a t table
value of 1.96. So if the value of t-statistic is smaller than t-table [t-statistic <1.96], then Ho is
accepted and Ha is rejected and if t-statistic value is greater than or equal to t-table [t-statistic> 1.
96], then Ho is rejected and Ha accepted.
RESULTS AND DISCUSSIONS
Outer Loadings
Based on the results of data processing, outer loadings values obtained data that there were
15 indicators that had values above 0.7 whereas there were 3 indicators that had outer loadings
values below 0.7 among others indicators of KWP.5 in the amount of 0.634 and PMAP.6 in the
amount of 0.515. Since the KWP.5 and PMAP.6 indicators has been removed from stage one due
to the values less than 0.7 so all the indicators met the requirement.
Figure 2. Model of Validity
Discriminant Validity
The model has good discriminant validity because each loading value of each indicator
from a latent variable has the largest loading value with another loading value against other latent
variables of KL of 0.804, KWP of 0.770 and PMAP of 0.806.
Reliability and Average Variance Extracted (AVE)

Based on the testing of reliability and average extracted, it could be concluded that all the
constructs met reliable criteria. This was indicated by the value of composite reliability above 0.70
an AVE above 0.50 as the recommended criteria. The result was KL of 0.646, KWP of 0.593 and
PMAP of 0.650.
Structural Model Testing (Inner Model)

Based on the structural model testing, the value of R-Square was 0.261 which meant
that Taxpayer Compliance variable could be explained by the variable of Tax Amnesty Benefit
Perception and and Services Quality equal to 26.1% and the rest was explained by other variable
outside this research.
The Result of Hypothesis Test Analysis
Table 1. Testing Result

Original Sample Standard
T Statistics
Sample Mean Deviation P Values
(O/STDEV)
(O) (M) (STDEV)
KL -> KWP 0.126 0.156 0.130 0.968 0.334
Moderating Effect 1 -> KWP 0.158 0.125 0.105 1.502 0.135
PMAP -> KWP 0.438 0.442 0.105 4.168 0.000
The first hypothesis stated the perception of tax amnesty benefits affected on taxpayer
compliance. Viewed from the original sample parameter coefficient value of 0.438 and t-statistic
value of 4.168. The t-statistic value of 4.168 was more than 1.96 (t-table), then H0 was rejected and
H1 was accepted. So the result of the first test was the Tax Amnesty Benefit Perception affected on
Tax Compliance.
The second hypothesis stated: Quality of Service can moderate the relationship between
Tax Amnesty Benefit Perception and Taxpayer Compliance. Viewed from the original sample
parameter coefficient value of 0.438 and t-statistic value of 4.168. The value of t-statistic amounted
to 1.502 was less than 1.96 (t-table), then H0 was accepted and H1 was rejected. Thus the results
of Quality of Service testing could not moderate the relationship between Tax Amnesty Benefit
Perception and Taxpayer Compliance.
The Effect of Tax Amnesty Benefit Perception on Taxpayer Compliance

The first hypothesis in this study which proposed was the Effect of Tax Amnesty Benefit
Perception affected on the taxpayer-compliance. This meant that the more the Taxpayer had
positive perception, they would receive all the benefits of tax amnesty-then the level of compliance.
The taxpayers has been already convinced that it will be there was a tax abolition that should be
owed because they felt made easier and got tax breaks to become more compliant. Termination
of inspection process, preliminary proof examination, or investigation to get the highest result,
because Taxpayer when submitting by self would take a difficult process and not necessarily
granted by the Attorney General.
The effect of tax amnesty on tax compliance has been proven due to the fulfilment
of the requirements disclosed by Santoso & Setiawan (2009). Several things that according
to the researcher has fulfilled are related to uniqueness. Tax amnesty done by the Indonesian
government was unique, not done periodically. Tax amnesty program in 2016 was also different
from the previous tax abolition policy done, the government designed tax amnesty became more
interesting for taxpayers.
Infrastructure readiness was also the reason for this first hypothesis. Indonesia has been
applying the digitalization of its tax services so that the reporting for the taxpayer became very
easy if wanted to make a correction of annual notification (SPT). For large taxpayers were given
convenience by the government by being able to perform its obligations at the nearest tax office
in their area.
The sense of justice was also a determinant factor on loyalty (compliance)(Carlos Pinho et
al., 2011). Incessantly, government and other stakeholders were really working together to succeed
the tax amnesty program. For example, the Chamber of Commerce and Industry (KADIN) would
not advocate for its members who did not take advantage of the tax amnesty program but in the
future after the program was completed the government implemented legal sanctions on those
concerned. The government said that after the tax amnesty period was completed would conduct
a search and action against the taxpayer who was still indicated not meet the tax obligations. This
raised the taxpayer’s trust for a sense of justice from the government. This research supported
research from Ngadiman & Huslin (2015) which obtained the result that the tax amnesty had a
positive and significant effect on taxpayer compliance.
Quality of Services could moderate the relationship between Tax Amnesty Benefit Perception
and Tax Compliance
The second hypothesis in this research which proposed was the Quality of Service
was able to moderate the relationship between the Perception of Tax Amnesty Benefit and
Taxpayer Compliance. This meant that the quality of services provided by the tax authorities
could strengthen or weaken the relationship between the perception of tax amnesty benefit and
taxpayer compliance. However, the results of the study indicated that the quality of service could
not moderate the relationship between the Perception of Tax Amnesty Benefit and Taxpayer
Compliance
This research was conducted at the time of Taxpayer participant of tax amnesty after tax
amnesty program took place. With the tax amnesty, the Directorate General of Tax also improved
its services by increasing hours of service and various facilities. All tax service offices were full,
queues were very long and fiscal should add service hours until night even during the last day
there were open until 2 am. However, the increase of tax amnesty participants was unexpected and
the number of documents required made the services gotten by the Taxpayer to be not maximal
and the number of Taxpayers became more and not comparable with the number of tax
authorities in the Tax Office. As a result the very long queue caused Taxpayers to be less
comfortable.
Good service quality would benefit if it has been felt by the users of the service. Normasari,
Srikandi, & Kusumawati (2013) said that if customers were not satisfied, even though the quality
of service has been maximal still did not affect the customer loyalty. It was clear that the long
queue due to taxpayer frisk in the tax office caused taxpayers to be dissatisfied. This surge could
be interpreted as a failure of services that caused dissatisfaction of customers (Carlos Pinho et
al., 2011) and this was perceived that the services provided were not good (Slåtten, Svensson, &
Sværi, 2011).
Transparency also often became a problem, the number of cases where the money from
taxes were often corrupted by tax officials. Such a phenomenal case of gayus has reduced the
sense of trust from the people. It was feared if there was a perception of good service only a mask
for the tax office to attract taxpayers. So the perception of tax transparency was likely to be an
obstacle for this hypothesis (Nkundabanyanga, Mvura, Nyamuyonjo, Opiso, & Nakabuye, 2017)
transparent tax system (TTS(Azmi & Perumal, 2008). This study was in line with Winerungan
(2013) who found that service quality had no effect on taxpayer compliance.
CONCLUSION
The results of this study indicated that the variable of Tax Amnesty Benefit Perception effect
on taxpayer compliance. The taxpayers have been already convinced there will be tax abolition
which should be owed because they feel made easier and get tax breaks to become more compliant.
This study also showed that the Quality of Service variable has not been able to moderate the
relationship between Tax Amnesty Benefit Perception and Taxpayer Compliance. Good service
quality has been done by the Government and fiscal, but with the existence of taxpayer surge that
follow the program of Amnesty Tax in the last days so that makes Taxpayers feel less comfortable
with the services that have been given. The suggestion for subsequent research is if conducting a
similar study to consider taxpayers’ non-full time in taking care of the taxation aspects in the tax
service office.
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Aspek Keperilakuan Dalam Akuntansi
Review of:
“The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance”
Oleh:
Kelompok 10
1. Antonius BCA 117 267
2. Deofryno Shantonio Bangun BCA 117 194
3. Indah Widia Febrianti BCA 117 186
Dosen Pengampu : Dr. Fitria Husnatarina, SE., M,Si., Ak., CA
Jurusan Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Palangka Raya
2019
Review I
Nama : Antonius
NIM : BCA 117 267
1. Judul: “The Influence of Tax Amnesty Benefit Perception to Taxpayer

Compliance”
2. Penulis: Ramadhani Indah Sari, dan Dian Anita Nuswantara

Fakultas Ekonomi, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan,
Surabaya, Jawa Timur 60.231, Indonesia
3. Latar Belakang:
Amnesti pajak adalah program pemerintah untuk wajib pajak yang tidak
membayar pajak atau menghindari pajak dengan memaafkan denda ditanggung.
Dengan demikian, jika wajib pajak membayar pajak tertutup pada saat
menjalankan program amnesti mereka hanya perlu membayar dengan tarif tertentu
yang dibuat oleh pemerintah. Selanjutnya wajib pajak tersebut tidak akan
dilaporkan ke polisi untuk tindakan penghindaran pajak tersebut.
Selain program amnesti pajak, untuk meningkatkan kepatuhan wajib pajak
juga dapat dilakukan dengan meningkatkan kualitas pelayanan yang baik
(Tanilasari & Gunarso, 2017). Jika Wajib Pajak terasa nyaman dan layanan yang
diberikan sementara membayar pajak dan jasa mendapatkan sesuai dengan harapan
Wajib Pajak, maka akan menyebabkan kepatuhan membayar pajak pada periode
berikutnya. Pramushinta & Siregar (2011) memberikan bukti bahwa layanan fiskal
memiliki efek positif pada kepatuhan wajib pajak. Semakin baik layanan fiskal
maka kepatuhan wajib pajak meningkat. Kualitas pelayanan yang diberikan oleh
petugas pajak akan meningkatkan hubungan antara amnesti pajak dan kepatuhan
wajib pajak.
4. Tujuan Penelitian
Penelitian ini bertujuan untuk menguji pengaruh manfaat amnesti pajak
dapat dirasakan pada masyarakat luas. Dan pada penelitian ini bertujuan untuk
menguji pengaruh amnesti pajak atas kepatuhan wajib pajak pada kualitas
pelayanan sebagai variabel moderasi.
5. Rumusan Masalah
Rumusan masalah dalam penelitian ini adalah:
1. Apakah manfaat dari amnesti pajak dianggap mempengaruhi kepatuhan pajak
dan kualitas pelayanan tidak dapat memoderasi hubungan antara persepsi
manfaat amnesti pajak untuk kepatuhan wajib pajak?
2. Apakah Kepatuhan wajib pajak menjadi aspek penting dalam memenuhi target
penerimaan negara dari sektor pajak.?
6. Pembahasan dan Hasil Penelitian

Program Amnesty pajak diharapkan dapat meningkatkan kepatuhan wajib
pajak di Indonesia. Kepercayaan akan mempengaruhi niat untuk menggunakan
fasilitas (Carlos Pinho, de Lurdes Martins, & Macedo, 2011). fasilitas tax amnesty
diterapkan dengan tujuan menarik dana yang diparkir di luar negeri dan mendorong
wajib pajak untuk mematuhi. Kepatuhan disebabkan oleh kepercayaan pembayar
pajak dalam arti keamanan sehingga merasa puas dengan pelayanan pajak terkait
dengan kondisi yang dihadapi, yaitu tidak akan dituntut oleh hukum. Ketika
membayar pajak terutang, Wajib Pajak akan mendapatkan layanan dari kantor
pajak di daerah Wajib Pajak. pelayanan yang baik dan ramah dan membuat Wajib
Pajak merasa nyaman ketika membayar pajak diharapkan untuk meningkatkan
kepatuhan Wajib Pajak.
H 1: Pajak Amnesty Manfaat Persepsi memiliki dampak yang signifikan terhadap
kepatuhan Wajib Pajak
Dalam penelitian ini kualitas layanan dapat memperkuat atau

memperlemah hubungan antara Amnesty Pajak dan kepatuhan Wajib Pajak. Jika
Wajib Pajak puas dengan layanan yang diberikan maka mereka akan melakukan
promosi dari mulut ke mulut sehingga semakin banyak menjadi lebih percaya ke
kantor pajak (Choudhury, 2014), sehingga memperkuat hubungan amnesti pajak.
Namun, jika Wajib Pajak tidak puas dengan layanan yang diberikan, itu akan
melemahkan hubungan Amnesty Pajak dan kepatuhan Wajib Pajak (Kayeser
Fatima & Abdur Razzaque, 2014). Dalam penelitian yang dilakukan oleh
(Prabawa,
2012) kualitas pelayanan dan sikap wajib pajak secara simultan memiliki pengaruh
yang signifikan terhadap pelaporan kepatuhan wajib pajak orang pribadi di kantor
pelayanan pajak Bandung Utara.
H 2: Kualitas Layanan dapat meningkatkan efek Pajak Amnesty Manfaat Persepsi
tentang Kepatuhan Taxpay- ers'.
7. Kesimpulan
Hasil penelitian ini menunjukkan bahwa variabel Pajak Amnesty
Manfaat efek Persepsi tentang kepatuhan wajib pajak. Para pembayar pajak
telah sudah yakin akan ada penghapusan pajak yang harus berutang karena
mereka merasa menjadi lebih mudah dan mendapatkan keringanan pajak
menjadi lebih compliant. Penelitian ini juga menunjukkan bahwa Kualitas
variabel layanan belum mampu memoderasi hubungan antara Pajak Amnesty
Manfaat Persepsi dan Wajib Pajak Kepatuhan. kualitas layanan yang baik telah
dilakukan oleh Pemerintah dan fiskal, tapi dengan adanya wajib pajak lonjakan
yang mengikuti program Pajak Amnesty di hari-hari terakhir sehingga membuat
Wajib Pajak merasa kurang nyaman dengan layanan yang telah diberikan.
8. Future Research
Dengan adanya penelitian ini diharapkan masyarakat lebih menyadari
tentang pentingnya terhadap pembayaran pajak. Karena dengan membayar pajak
berarti kita menambah pundi-pundi penghasilan negara Indonesia ini. Untuk
penelitian selanjutkan diharapkan lebih mendalami dan menambah variabel-
variabel penelitian.
Review II
Nama : Deofryno Shantonio Bangun
NIM : BCA 117 194
1. Judul: “The Influence of Tax amnesty Benefit Perception to Taxpayer

Compliance”
“Pengaruh Persepsi Manfaat Pengampunan Pajak terhadap Kepatuhan
Wajib Pajak”
2. Penulis: Ramadhani Indah Sari dan Dian Anita Nuswantara Fakultas Ekonomi
Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur
60.231, Indonesia
3. Latar Belakang: Pajak adalah pendapatan terbesar untuk Negara Indonesia
dibandingkan dengan pendapatan negara dari Indonesiasektor lainnya. Lima tahun
berturut-turut sektor perpajakan telah memberikan kontribusi pendapatan negara
sekitar 80%. Sebenarnya, pajak telah memberikan kontribusi pendapatan yang
besar, tetapi kebutuhan pembangunan di Indonesia adalah meningkat dan tentunya
membutuhkan lebih banyak dana (Fajarwati, 2014). Kebutuhan yang meningkat
membutuhkan spesifik strategi untuk mencapai target penerimaan negara dalam
waktu sesingkat mungkin.Pemerintah terus meningkatkan berbagai jenis
penerimaan negara dengan berbagai cara meningkatkan kepatuhan wajib pajak.
Rasio pajak Indonesia saat ini masih dalam kisaran 11 persen di bawah standar
negara - negara ASEAN dan Organisasi Kerjasama Ekonomi dan Pembangunan
(Kementerian Keuangan, 2016). Salah satu cara yang diambil oleh pemerintah
untuk meningkatkan kepatuhan wajib pajak adalah untuk melakukan program
amnesti pajak, itu tercantum dalam Undang-Undang Nomor 11 tahun 2007-2016
proses mana yang langsung diterima oleh DPR.
4. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji pengaruh manfaat tax
amnesty yang dirasakan pada penelitian ini bertujuan untuk menguji
pengaruh tax amnesty terhadap kepatuhan wajib pajak terhadap kualitas layanan
sebagai variabel moderasi
5. Rumusan Masalah :
- Apa Manfaat Pengampunan Pajak terhadap Kepatuhan wajib pajak?
- Siapa yang merasakan Manfaat dari Pengampunan Pajak ?
6. Pembahasan Atau Hasil : Berdasarkan hasil pengolahan data, nilai pembebanan

luar diperoleh data yang ada 15 indikator yang memiliki nilai di atas 0,7 sedangkan
ada 3 indikator yang memiliki beban luar nilai di bawah 0,7 antara lain indikator
KWP.5 sebesar 0,634 dan PMAP.6 dijumlah 0,515. Sejak indikator KWP.5 dan
PMAP.6 telah dihapus dari tahap satu karenake nilai kurang dari 0,7 sehingga
semua indikator memenuhi persyaratan.
Testing Original Sample Standard T Statistics P Values

Result Sample (O) Mean (M) Deviation (O/STDEV)
(STDEV)
KL -> KWP 0.126 0.156 0.130 0.968 0.334
Moderating 0.158 0.125 0.105 1.502 0.135

Effect 1 ->
KWP
PMAP -> 0.438 0.442 0.105 4.168 0.000
KWP
7. Kesimpulan: Para wajib pajak telah diyakinkan akan ada penghapusan pajak
yang harus dibayar karena mereka merasa menjadi lebih mudah dan mendapatkan
keringanan pajak untuk menjadi lebih patuh. penelitian ini menunjukkan bahwa
variabel Persepsi Manfaat Pengampunan Pajak berpengaruh tentang kepatuhan
wajib pajak.
8. Saran untuk Peneliti selanjutnya: jika melakukan sebuah studi serupa untuk
mempertimbangkan pembayar pajak yang tidak penuh waktu dalam mengurus
aspek perpajakan dalam pajak kantor pelayanan.
Review III
Nama : Indah Widia Febrianti
NIM : BCA 117 186
1. Judul: “The Influence of Tax Amnesty Benefit Perception to Taxpayer

Compliance”
“Pengaruh Persepsi Manfaat Pengampunan Pajak terhadap Kepatuhan Wajib
Pajak”
2. Penulis: Ramadhani Indah Sari, dan Dian Anita Nuswantara

Fakultas Ekonomi, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan,
Surabaya, Jawa Timur 60.231, Indonesia
3. Latar Belakang:
Pajak adalah pendapatan terbesar untuk Negara Indonesia dibandingkan
dengan penerimaan negara dari sektor lain. Lima tahun berturut-turut sektor
perpajakan telah memberikan kontribusi penerimaan negara sekitar 80%. Bahkan,
pajak telah memberikan kontribusi pendapatan yang cukup besar, namun
kebutuhan pembangunan di Indonesia meningkat dan tentunya membutuhkan dana
lebih (Fajarwati, 2014).
Kepatuhan wajib pajak menjadi aspek penting dalam memenuhi target
penerimaan negara dari sektor pajak. Kepatuhan ini penting karena sistem pajak di
Indonesia menganut sistem self assessment, dimana semua proses perhitungan,
membayar dan melaporkan pajak yang dilakukan oleh Wajib Pajak sendiri
(Suhendra, 2011 & Supadmi, 2009).
4. Tujuan Penelitian
Tujuan dari penelitian ini adalah untuk menentukan apakah program
pengampunan pajak mampu meningkatkan kepatuhan wajib pajak Indonesia dan
apakah pelayanan pajak yang baik mampu menyukseskan program pengaampunan
pajak. Pada penelitian ini juga bertujuan untuk menguji pengaruh pengampunan
pajak atas kepatuhan wajib pajak pada kualitas pelayanan sebagai variabel
moderasi.
5. Rumusan Masalah
Berdasarkan berbagai hal yang telah dijelaskan, maka rumusan masalah yang
diambil:
a. Apakah persepsi manfaat dari pengampunan pajak dianggap mempengaruhi
kepatuhan pajak dan kualitas pelayanan tidak dapat memoderasi hubungan
antara persepsi manfaat pengampunan pajak untuk kepatuhan wajib pajak?
b. Apakah Kepatuhan wajib pajak menjadi aspek penting dalam memenuhi target
penerimaan negara dari sektor pajak.?
6. Pembahasan dan Hasil Penelitian

Program Amnesty/Pengampunan pajak diharapkan dapat meningkatkan
kepatuhan wajib pajak di Indonesia. Dengan pengungkapan properti yang dibuat
oleh Wajib Pajak, itu akan menarik dana yang diparkir di luar negeri dan
peningkatan objek pajak diungkapkan oleh Wajib Pajak. Wajib Pajak yang
memanfaatkan fasilitas Pajak Amnesty juga akan mendapatkan beberapa manfaat
yang akan menguntungkan pihak mereka. Semakin besar jaminan manfaat yang
akan diterima diharapkan dapat meningkatkan kepatuhan Wajib Pajak. Hasil
penelitian dari Ngadiman & Huslin (2015) amnesti pajak memiliki dampak positif
dan signifikan terhadap kepatuhan wajib pajak dan sanksi pajak memiliki dampak
yang signifikan terhadap kepatuhan wajib pajak.
H1: Pajak Amnesty Manfaat Persepsi memiliki dampak yang signifikan
terhadap kepatuhan Wajib Pajak
Hipotesis pertama menyatakan persepsi manfaat amnesti pajak terpengaruh
pada kepatuhan wajib pajak. Dilihat dari nilai koefisien parameter sampel asli dari
0,438 dan nilai t-statistik 4,168. Nilai t-statistik 4,168 lebih dari 1,96 (t-tabel),
maka H0 ditolak dan H1 diterima. Jadi hasil dari tes pertama adalah Pajak Amnesty
Manfaat Persepsi dipengaruhi pada Kepatuhan Pajak.
Dalam penelitian ini kualitas layanan dapat memperkuat atau memperlemah

hubungan antara Amnesty Pajak dan kepatuhan Wajib Pajak. Dalam penelitian
yang dilakukan oleh (Prabawa, 2012) kualitas pelayanan dan sikap wajib pajak
secara simultan memiliki pengaruh yang signifikan terhadap pelaporan kepatuhan
wajib pajak orang pribadi di kantor pelayanan pajak Bandung Utara.
H 2: Kualitas Layanan dapat meningkatkan efek Pajak Amnesty Manfaat
Persepsi tentang Kepatuhan Taxpay- ers'.
Hipotesis kedua menyatakan: Kualitas Layanan dapat memoderasi
hubungan antara Pajak Amnesty Manfaat Persepsi dan Wajib Pajak Kepatuhan. Ini
berarti bahwa kualitas pelayanan yang diberikan oleh otoritas pajak dapat
memperkuat atau memperlemah hubungan antara persepsi manfaat amnesti pajak
dan kepatuhan wajib pajak. Dilihat dari nilai koefisien parameter sampel asli dari
0,438 dan nilai t-statistik 4,168. Nilai t-statistik sebesar 1,502 kurang dari 1,96 (t-
tabel), maka H0 diterima dan H1 ditolak. Demikian hasil Quality of Service
pengujian tidak bisa memoderasi hubungan antara Pajak Amnesty Manfaat
Persepsi dan Wajib Pajak Kepatuhan.
7. Kesimpulan
Hasil dari penelitian ini menunjukkan bahwa Kualitas variabel layanan
belum mampu memoderasi hubungan antara Pajak Amnesty Manfaat Persepsi dan
Wajib Pajak Kepatuhan. kualitas layanan yang baik telah dilakukan oleh
Pemerintah dan fiskal, tapi dengan adanya wajib pajak lonjakan yang mengikuti
program Pajak Amnesty di hari-hari terakhir sehingga membuat Wajib Pajak
merasa kurang nyaman dengan layanan yang telah diberikan.
8. Future Research
Penelitian ini diharapkan dapat meningkatkan kesadaran wajib pajak untuk
patuh atau teratur memenuhi kewajibannya untuk membayar pajak. Dan
diharapkan pula peningkatan kualitas layanan penngampunan pajak dan keteraturan
membayar pajak dapat meningkatkan pendapatan negara. Untuk penelitian
selanjutnya diharapkan mampu mendalami dan menambah sampel-sampel
penelitian serta menambah variabel-variabel moderasi perpajakan.

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JDA Jurnal Dinamika Akuntansi

Vol. 9, No. 2, September 2017, pp. 176-183

The Influence of Tax Amnesty Benefit Perception

Ramadhani Indah Sari, Dian Anita Nuswantara

Keywords: Tax Amnesty Benefits; Tax Compliance; Quality of Service

How to cite (APA 6th Style)

Ramadhani Indah Sari ()

RESULTS AND DISCUSSIONS

Reliability and Average Variance Extracted (AVE)

Structural Model Testing (Inner Model)

The Result of Hypothesis Test Analysis

Table 1. Testing Result

The Effect of Tax Amnesty Benefit Perception on Taxpayer Compliance

Dosen Pengampu : Dr. Fitria Husnatarina, SE., M,Si., Ak., CA

1. Judul: “The Influence of Tax Amnesty Benefit Perception to Taxpayer

2. Penulis: Ramadhani Indah Sari, dan Dian Anita Nuswantara

6. Pembahasan dan Hasil Penelitian

Dalam penelitian ini kualitas layanan dapat memperkuat atau

1. Judul: “The Influence of Tax amnesty Benefit Perception to Taxpayer

6. Pembahasan Atau Hasil : Berdasarkan hasil pengolahan data, nilai pembebanan

Testing Original Sample Standard T Statistics P Values

Moderating 0.158 0.125 0.105 1.502 0.135

1. Judul: “The Influence of Tax Amnesty Benefit Perception to Taxpayer

2. Penulis: Ramadhani Indah Sari, dan Dian Anita Nuswantara

6. Pembahasan dan Hasil Penelitian

Dalam penelitian ini kualitas layanan dapat memperkuat atau memperlemah

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