Understanding Taxpayers Attitudes towards Tax Amnesty Policy
Ida Farida Adi Prawira

universitas pendidikan indonesia

Abstract

This paper reports on a project which is designed to increase the participation of individual taxpayers on tax amnesty policy. The focus of the paper is on an Indonesian-based project which overcomes the identified barriers to offering tax amnesty policy. This research project carried out due to lack of response of taxpayers to take advantage of tax amnesty policy in Indonesia. The paper draws on the social psychology, taxpayers experience, and tax acoounting education literatures to design a connective model of taxpayers attitude towards tax amnesty policy for individual taxpayers. The project adopts an action research methodology which engages professional tax consultant, tax officers, and the university sector to deliver a how tax amnesty policy gives many benefits for taxpayers.

Keywords: Individual Taxpayers attitudes; tax amnesty policy; West Java; Indonesia

Topic: Financial Management and Accounting