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PENGARUH PEMANFAATAN TAX AMNESTY TERHADAP KEMAUAN MEMBAYAR PAJAK PADA PT. B. BRAUN MEDICAL INDONESIA

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ABSTRACT THE EFFECT OF TAX AMNESTY UTILIZATION TOWARDS WILLINGNESS TO PAY AT PT. B. BRAUN MEDICAL INDONESIA Written by: Ruth Marchnine Margareth NIM: 1332128 The researcher had entitled the study as "The Effect of Tax Amnesty Utilization Towards Willingness To Pay at PT. B. Braun Indonesia ". The purposed of this research was to determined the significant effect of tax amnesty utilization on the willingness to pay taxes at PT. B. Braun Indonesia. The variable utilization of tax amnesty as independent variable and willingness to pay tax as dependent variable. In this research using descriptive research method with data collection techniques through questionnaires to 61 respondents of personal taxpayers at PT. B. Braun Medical Indonesia, with the calculation of simple regression analysis using SPSS 16.0 Software to the questionnaire that had been distributed to 61 respondents taxpayer person at PT. B. Braun Medical Indonesia. In the tax amnesty utilization rate shown that the taxpayer shown that the high utilization of tax amnesty conducted by the taxpayer, while in the willingness to pay taxpayers also had a high willingness in paying taxes. The magnitude of the effect of tax amnesty produced was 0.8%, while 99.2% influenced by other factors not examined in this study. Keywords: Tax Amnesty, Willingness to Pay