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ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN KEBIJAKAN TAX AMNESTY PADA KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT ANALYSIS OF TAXPAYER COMPLIANCE BEFORE AND AFTER THE IMPLEMENTATION OF TAX AMNESTY IN KPP PRATAMA BANDUNG CIBEUNYING Written by: Renny Saraswati NIM: 1532115 This study aims to analyze the level of compliance of the corporate taxpayer before tax amnesty, after Tax Amnesty, and differences before and after Tax Amnesty at KPP Pratama Bandung Cibeunying in 2014-2017. This study uses compliance ratio analysis, namely the compliance ratio in submitting SPT and not submitting SPT. The method used in this study is descriptive method, and data analysis using paired test t test. The results showed that the compliance of the Corporate WP before Tax Amnesty increased by 3% from 2014-2015, after Tax Amnesty it increased 10% from 2016-2017. Differences before and after Tax Amnesty using paired test t test, it is known that the average value (mean) before and after there is a difference in number around 183 this means there is a change in the level of compliance caused by the implementation of Tax Amnesty. And note t count -3,050 > t table -4,302 or probability value sig. 0.02 < 0.05, this shows that there is difference in the compliance of the Corporate Taxpayer before and after the implementation of Tax Amnesty. Keywords: Taxpayer Compliance, Tax Amnesty, SPT.