FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN WAJIB PAJAK ORANG PRIBADI PEKERJA BEBAS DALAM MENGIKUTI TAX AMNESTY

This study aims to prove the influence of taxpayer awareness, tax amnesty socialization, knowledge and understanding of tax amnesty, good perception on the effectiveness of taxation system, and level of trust to law and government to taxpayer free person in tax amnesty. The population used in this study is a free worker experts in the city of Palembang. The sample is determined by stratified random sampling method. The sample of this research is 80 respondents. Hypothesis testing using multiple linear analysis method with the help of SPSS version 19. The result of multiple linear regression test showed that taxpayer awareness, knowledge and understanding of tax amnesty, and good perception on tax system effectiveness have positive effect on willingness to follow tax amnesty. The socialization of tax amensty has a negative effect on willingness to follow tax amnesty. The level of trust in law and government does not affect the willingness to follow the tax amnesty. Keywords: taxpayer awareness, tax amnesty socialization, knowledge and understanding of tax amnesty, good perception on tax system effectiveness, level of trust to law and government, willingness to follow tax amnesty