Pengaruh Program Pengungkapan Sukarela Terhadap Kesadaran Wajib Pajak dalam UU HPP

The voluntary disclosure program was created to provide taxpayers with the opportunity to disclose unmet tax obligations voluntarily through payments based on the disclosure of their assets. This study uses social learning theory because it is closely related to taxpayer awareness. Through tax socialization provided by the tax authorities, taxpayers obtain tax knowledge about tax law. The problem in this study is to examine the legal certainty of the voluntary disclosure program on taxpayer awareness in the HPP Law. Law Number 7 of 2021 concerning Harmonization of Tax Regulations, namely the government wants to continue to increase taxpayer voluntary compliance, the reform steps taken through the HPP Law are through several things, namely by strengthening tax administration (KUP), taxpayer voluntary disclosure programs (PPS), and broadening the tax base which aims to create justice and equality through policy improvements in income tax, VAT, excise and the introduction of carbon tax. The effect of the voluntary disclosure program in the Harmonization of Tax Regulations Act has an influence on taxpayer awareness, which can be seen in the 2022 komwasjak, the realization of tax revenue reached Rp2,034.5 trillion. Finance Minister Sri Mulyani noted that tax revenue had reached IDR 1,387.78 trillion in September 2023. This value reached 80.78% of this year's target. With the awareness of taxpayers in paying taxes, it can increase state revenue