Determinant Compliance with People ' s Tax Obligations

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.


INTRODUCTION
Indonesia is a developing country that emphasizes national development. National development is development that takes place continuously and continuously which aims to improve the welfare of the people. All national development is inseparable from the taxes paid by the Indonesian people. In the framework of the success of national development, taxation is also a potential sector. Based on data from the Ministry of Finance of the Republic of Indonesia, the realization of tax revenue during the last five years has never reached the budgeted target. In 2014 to 2018, the realization of tax revenue was smaller than the State Revenue and Expenditure Budget (APBN). This proves that the Government has not been able to meet the tax revenue target in the State Budget. In maximizing tax revenue not only relying on the role of the Government in this case the Directorate General of Tax (DGT) and tax officials, but the active role of taxpayers is needed. The trust of taxpayers to register, calculate, pay and report their own tax obligations is given as a change in the taxation system in Indonesia from Official Assessment to Self Assessment (Kesumasari and Suardana, 2018). This Self Assessment will run well, if the awareness of taxpayers is high so that it can foster compliance within the Taxpayer. Compliance taxpayers can be created if each taxpayer has an understanding of the meaning and benefits of taxes can increase awareness of taxpayers. Without knowledge of taxes and their benefits, it is impossible for people to voluntarily pay taxes.
Knowledge of taxpayers includes knowledge about the concept of general provisions in the field of taxation, the types of taxes that apply in Indonesia, ranging from tax subjects, tax objects, tax rates, calculation of tax payable, recording tax payable, up to how to fill tax reporting. In order to create tax compliance, taxpayers at least know the basic knowledge of taxation in connection with obligations for personal income tax (Dewi dan Merkusiwati, 2017). In research Kesumasari and Suardana (2018), Kamil (2015), Mintje (2016) and Rahayu (2017) show that tax knowledge has a positive and significant impact on taxpayer compliance. But different from the results of the study Suyanto and Pratama (2018) that tax knowledge has no effect on tax compliance.
In addition to taxation knowledge, awareness of taxpayers in paying their tax obligations is important in tax revenue. Taxpayer awareness is a condition where taxpayers know, recognize, respect and obey the applicable tax provisions and have seriousness and desire to fulfill their tax obligations (Kesumasari and Suardana, 2018). Public awareness is needed by optimizing all available potentials and resources to meet the increasing tax revenue needs. Kesumasari and Suardana (2018) shows that awareness has a positive effect on tax compliance. This is in line with research Kamil (2015), Mintje (2016), Suyanto and Pratama (2018) but different from the results of research Nugroho, et. al (2016) which shows that awareness does not affect taxpayer compliance.
In addition to Taxation Knowledge and Awareness, Tax Amnesty Knowledge is also needed to increase knowledge of taxpayer compliance following tax amnesty. According to Law Number 11 Year 2016 regarding Tax Amnesty, Tax Amnesty is one of the policies in the field of taxation implemented by the Directorate General of Taxes. in the field of taxation, by uncovering assets and paying ransom. The purpose of tax amnesty is to increase tax revenue (Law Number 11 Year 2016). Previous research by Kesumasari and Suardana (2018) showed that tax amnesty knowledge had a positive and significant effect on tax compliance. This is in line with research (Rahayu, 2017).
Based on the background description above shows that there are still different research results between independent variables, This triggers a repeat study with the aim of confirming the results of previous studies and providing evidence related to the influence of tax knowledge, awareness, and knowledge of tax amnesty on taxpayer compliance. This research takes the object of the study of Individual Taxpayers    The level of compliance of Individual Taxpayers in East Semarang KPP and Semarang Candisari KPP decreased in 2018 due to lack of awareness of taxpayers in submitting tax returns and lack of taxpayer compliance in paying taxpayers compliance is the most important factor in realizing the tax revenue target. The higher tax compliance, the tax revenue will increase, but if tax compliance is low it will cause low tax revenue that will be received by the state.
Based on this background, the problem formulation problem stated in the following questions: (1) Does taxation knowledge affect individual taxpayer compliance? (2) Does awareness affect the compliance of individual taxpayers? (3) Does the knowledge of tax amnesty affect the compliance of individual taxpayers?
The research aims to determine the effect of taxation knowledge, awareness and knowledge of tax amnesty on the compliance of individual taxpayers. The study was conducted at KPP Pratama Timur Semarang and KPP Pratama Semarang Candisari.

THEORITICAL REVIEW Knowledge of Taxation
Knowledge of taxation is an understanding of taxpayers regarding law, laws, and correct taxation procedures (Kesumasari and Suardana, 2018). Taxpayer Knowledge includes knowledge about the general provisions in the field of taxation, the types of taxes that apply in Indonesia ranging from tax subjects, tax objects, tax rates, calculation of tax payable, recording tax payable, to how to fill tax reporting (Dewi & Merkusiwati, 2017).

Awareness
Taxpayer Awareness is a condition where taxpayers know, acknowledge, respect and obey the applicable tax provisions and have seriousness and desire to fulfill their tax obligations (Yoeanda, et al, 2018). Taxpayers are said to have awareness if (Yoeanda, et al, 2018): (1) Knowing tax laws and provisions.
(2) Knowing the tax function for state financing.
(3) Understand that taxation obligations must be carried out in accordance with applicable regulations. (4) Understanding the tax function for state financing. (5) Calculate, pay, report taxes voluntarily. (6) Calculate, pay, report taxes correctly.

Tax Amnesty Knowledge
Law Number 11 Year 2016, Tax Amnesty is the abolition of taxes that should be owed, not subjected to tax administration sanctions and criminal sanctions in the field of taxation, by way of breaking down and paying ransom as stipulated in the Act. The ransom tariff in Tax Amnesty according to Law Number 11 Year 2016 is (1) The ransom tariff for assets in the territory of the Republic of Indonesia or whose assets are transferred to the territory of the Republic of Indonesia, namely 2%, 3%, and 5% from the first month until by the ninth month. (2) The ransom tariff for assets outside the territory of the Republic of Indonesia or whose assets are not transferred to the territory of the Republic of Indonesia is 4%, 6%, and 10% from the first month to the ninth month.
(3) Ransom rates for taxpayers whose business circulation is up to 4.8 billion rupiahs, namely 0.5% for taxpayers who disclose the value of assets up to 10 billion rupiahs, and 2% for taxpayers who disclose the value of assets more than 10 billion rupiah.

Personal Taxpayer Compliance
In the Indonesian General Dictionary, obedience means submitting to or complying with teachings or rules. Rahayu (2017), taxpayer compliance is the compliance of someone who in this case is a taxpayer, to tax regulations or laws. In conclusion, taxpayer compliance is when taxpayers have carried out all their obligations and rights as taxpayers, where it is marked by registering themselves as taxpayers, submitting tax returns, and ultimately obeying paying taxes.

Relationship Between Variables and Hypotheses Knowledge of Taxation to Personal Taxpayer Compliance
Tax knowledge of taxation is one of the external factors that influence taxpayer compliance behavior in paying taxes. Tax knowledge is the understanding of taxpayers regarding law, legislation and procedures for taxation that is good and right. With the knowledge of good tax will be able to minimize tax evation (Witono, 2008). Success in taxation is influenced by the behavior of taxpayers related to understanding tax laws and regulations. Based on previous research, according to Palil and Musthapa (2011), it states that when a taxpayer has good tax knowledge, the attitude towards tax will be more positive and can increase compliance and reduce tax evasion. Thus, knowledge of taxation in the form of taxation information and tax regulations will increase taxpayer awareness in paying tax obligations. The higher the knowledge of tax regulations, the higher the ethical value of taxes. This is also an obligation for the Government to provide knowledge to taxpayers, ranging from conducting various information dissemination, socialization and other upgrading. Kesumasari and Suardana (2018), Kamil (2015), Mintje (2016), Nugroho, et. al. (2016), Rahayu (2017) states that tax knowledge has a positive and significant impact on taxpayer compliance. With the explanation above, the following hypothesis is formed: H1: Knowledge of Taxation Impact the Personal Taxpayer Compliance.

Awareness to Personal Taxpayer Compliance
Theory of Planned behavior (TPB) explains the behavior caused by individuals arising because of the intention to behave, it is related to taxpayer awareness. Based on previous research, awareness of taxpayers has a positive effect on taxpayer compliance (Muliari and Setiawan, 2011, Kesumasari and Suardana, 2018, Kamil, 2015, Mintje, 2016, Suyanto and Pratama, 2018 shows that awareness has a positive effect on tax compliance.). Thus, the higher the level of taxpayer awareness, the compliance of taxpayers in carrying out their tax obligations will increase, so that tax revenue will be achieved. Based on the explanation above, the following hypothesis is formed: H2: Awareness Impact on the Personal Taxpayer Compliance.

Tax amnesty knowledge to Personal Taxpayer Compliance.
Tax Amnesty is a policy given by the government to taxpayers in the form of tax amnesty or abolition that should be owed, the elimination of administrative sanctions and criminal sanctions by paying ransom on assets reported in the Declaration. Obtaining tax amnesty means that the existing reporting data is considered to be whitened and for some tax debts are also written off. The purpose of the tax amnesty is to increase state revenue generated from the taxation sector. Based on previous research, tax amnesty has an effect on increasing tax payments and tax compliance (Andreoni, 1991). Tax amnesty is needed to attract groups of people who have not entered the tax administration system to enter and become part of the tax administration system so that it can play a role in developing the country. The link between tax amnesty knowledge on tax compliance is if taxpayers have an understanding to take part in tax amnesty, then the Taxpayer will arise in the desire that no examination is carried out and the Taxpayer will report his tax obligations honestly and openly. Kesumasari and Suardana (2018) and Rahayu (2017) that tax amnesty knowledge has a positive and significant effect on tax compliance. Based on the explanation above, the following hypothesis is formed: H3: Tax Amnesty Knowledge Impact on Personal Taxpayer Compliance The method of determining the sample in the study used a purposive sampling technique, with the criteria being an individual taxpayer who has a tax ID and doing business or entrepreneurial activities as well as free work residing in the East Semarang Tax Service Office and Semarang Candisari Primary Tax Service Office.

Method of Collecting Data
This research method uses a survey method by giving questionnaires to respondents directly. There are several numbers of questions in the questionnaire that will be answered by respondents according to the opinions of respondents. To measure the opinions of respondents used a Likert Scale with 5 levels of response.

Descriptive Statistical Analysis
Descriptive statistical tests consist of: mean (mean), median, highest value, lowest value, variance and standard deviation of the respondent's answer.

Data Quality Test
Data quality tests using the validity test and reliability test.

Classical assumption test
The classical assumption test using : normality test, multicollinearity and heteroscedasticity tests.

Multiple Linear Regression
The regression equation, is:

Hypothesis Test
Test hypotheses using : coefficient of determination (R 2 ), regression model test (F test) and hypothesis test (t test).

THE RESULTS OF STATISTICAL TESTS Descriptive Statistical Analysis
Descriptive statistical analysis is used to describe the state of research variables statistically, using the average value, maximum value, minimum value, sum, range kurtosis and skewness. Knowledge of Taxation has a minimum value of 2 and a maximum value of 5, and an average of 3.69 with a standard deviation of 1.053. The Awareness variable has a minimum value of 2 and a maximum value of 5, and an average of 3.56 with a standard deviation of 0.908. Tax Amnesty Knowledge obtained a minimum value of 2 and a maximum value of 5, and an average of 3.41 with a standard deviation of 1.067. The Personal Taxpayer Compliance variable obtained a minimum value of 1 and a maximum value of 5, and an average of 3.78 with a standard deviation of 1.132.

Data Quality Testing a. Validity Test
The results of validity testing by processing using SPSS version 23 are as follows:  Table 4 is known that the validity test with the bivariate correlate test, it can be seen that the calculated r value has a value higher than rtable (0.2017) with a significance level of 0.05 or 5%, then each item presented is said to be valid because r count > from rtabel.

b. Reliability Test
The reliability test was carried out using the Cronbach Alpha formula. The results of processing with SPSS version 23 are as follows:  Table 5 it is known that each variable has a Cronbach's alpha value of more than 0.7. Then it can be concluded that this test is reliable,

Classical Assumption Test: Normality Test
Normality uses the Kolmogorov-Smirnov Test One Sample statistical test. If the Asymp value. Significance (2-tailed) is more than a = 0.05 or the data is around a diagonal line on the Normal P-Plot, then the data is normally distributed. The results of the normality test can be seen in table 6 below: d. This is a lower bound of the true significance. Table 6 that the value of asymp. significance (2tailed) is 0.200 greater than the significance value of 0.05, so it can be concluded that the research data is normally distributed. This result is reinforced by the results of the normal P-Plot which shows that the data is around a diagonal line so that it shows that the normality assumption is fulfilled. The results of multicollinearity test shows that the data did not occur multicollinearity or it can be said that this regression model is free from multicollinearity symptoms because the tolerance value of these variables> 0.10 and VIF value <10. The results of data that has been tested shows that the significance value of the significance of the independent variable in this study is more than 0.05 or above the 5% confidence level. Thus it can be concluded that the independent variables used in this study can be said to not occur heteroscedasticity problems in the regression model. The results of the glacier test are supported by the Scatter Plot where the points spread above and below zero and do not form certain patterns. In other words in the regression model heteroscedasticity does not occur. The linear regression equation used is as follows:

Analysis of Linear Regression
Based on these equations, it can be seen that the variables Knowledge of Taxation, awareness, and Personal Taxpayer Compliance are positive signs of taxpayer compliance. From this equation can be explained a. The value of the regression coefficient for the Knowledge of Taxation variable (X1) is positive, which means that the higher the tax knowledge will increase Personal Taxpayer Compliance. b. The value of the regression coefficient for the variable of awareness (X2) is positive, which means that the higher awareness will increase Personal Taxpayer Compliance. c. The value of the regression coefficient for the variable tax amnesty knowledge (X3) is positive, which means that the higher the knowledge of tax amnesty will increase t Personal Taxpayer Compliance. Adjusted R Square is 0.565. This means that tax knowledge, awareness, and knowledge of tax amnesty can explain taxpayer compliance by 56.5% while the remaining 43.5% is explained by variables outside the study.

Regression Model Test (F Test)
The regression model test was conducted to test and determine the effect of the independent variables on the dependent variable. If the significance value is less than 0.05, it indicates that the independent variable influences the dependent variable. The results of the regression calculations from this test can be seen in the following table:

DISCUSSION a. The Effect of Knowledge of Taxation on Taxpayer Compliance
Based on the results of the regression analysis, the regression coefficient value of 0.589 was obtained with a significant 0.000 so that H1 was accepted which means tax knowledge has a positive and significant effect on taxpayer PTC = 0,589KT + 0,171A + 0,302TAK+ e compliance. Knowledge of taxation is very important in helping taxpayers in carrying out their obligations. A taxpayer must first know what his obligations are. The more tax knowledge that is known by taxpayers, the higher awareness that taxpayers have so that they can increase taxpayer compliance in meeting their tax obligations, conversely if the less taxation knowledge obtained by taxpayers, the lower the level of taxpayers compliance in fulfilling their tax obligations. 82 Success in taxation is influenced by the behavior of taxpayers related to understanding tax laws and regulations. This means that the more people who understand about taxation means that taxpayers are willing to pay taxes because they feel that there is no loss in tax collection, the compliance of taxpayers will increase. This research supported research from Kesumasari and Suardana (2018), Kamil (2015), Mintje (2016), Nugroho, et. al. (2016), Rahayu (2017) states that tax knowledge has a positive and significant impact on taxpayer compliance

b. Effect of Awareness on Taxpayer Compliance
Based on the results of the regression analysis, the results obtained regression coefficient of 0.171 with a significant 0.014 so that H2 is accepted, which means that awareness has a positive and significant effect on taxpayer compliance. Taxpayer Awareness is a condition where taxpayers know, acknowledge, respect and obey the applicable tax provisions and have seriousness and desire to fulfill their tax obligations. Awareness of taxpayers in paying their tax obligations is important in tax revenue. An increase in state tax revenue will occur if there is awareness of taxpayers of tax regulations and tax obligations. Then it can be stated that the greater the awareness held, the taxpayer will be more obedient in fulfilling his tax obligations. Conversely, the lower the awareness that taxpayers have, the lower the taxpayer's compliance in meeting their tax obligations. This means that the higher level of awareness of taxpayers will increase taxpayer compliance, because taxpayers who are aware of taxation start from the functions and benefits of tax aimed at national and state development. Thus, increasing awareness of taxpayers will increase taxpayer compliance. This research supported research from Kesumasari and Suardana (2018), Kamil (2015), Mintje (2016), Suyanto and Pratama (2018) shows that awareness has a positive effect on tax compliance. But different from the results of research Nugroho, et. al (2016) Nugroho, et. al (2016 which shows that awareness does not affect taxpayer compliance.

c. Effect of Tax Amnesty Knowledge on Taxpayer Compliance
Based on the results of the regression analysis in table 4.13, the regression coefficient value of 0.302 was obtained with a significant 0,000 so that H3 was accepted, which means that tax amnesty knowledge has a positive and significant effect on taxpayer compliance. Tax Amnesty is one of the Government programs that provides for the elimination of taxes that should be owed by paying a certain amount of ransom aimed at providing additional 84 tax receipts and opportunities for non-compliant taxpayers to be compliant so as to encourage increased taxpayer compliance, and with the success of This tax amnesty program can increase the national treasury so that the development program will run smoothly. Through Tax Amnesty can foster an attitude of empathy and care for others and think about how the impact so that taxpayers are willing to issue taxes for the development of the country, not even just being an obedient taxpayer, but a helper for others. Tax Amnesty knowledge is also needed to increase the knowledge of taxpayers who want to take part in tax amnesty. The more tax amnesty knowledge known by taxpayers, the higher awareness that taxpayers have so that they can increase taxpayer compliance in meeting their tax obligations. Conversely, the lower the tax amnesty knowledge possessed by taxpayers, the lower the taxpayer's awareness so as to reduce taxpayer compliance in fulfilling their tax obligations. This means that the more taxpayers know about tax amnesty play a role in abolishing taxes, the tax amnesty program provides additional and opportunities for taxpayers to pay the ransom owed, and with the program can increase state revenue and taxpayer compliance. This research supported research from Kesumasari and Suardana (2018), Rahayu (2017) that tax