Pengaruh Tax Amnesty Terhadap Kepatuhan Wajib Pajak di Kabupaten Lumajang

  • Husen Ma’ruf STIE Widya Gama Lumajang
  • Hari Purnomo STIE Widya Gama Lumajang
  • Moh Hudi Setyobakti STIE Widya Gama Lumajang


The purpose of this study was to determine the effect of tax amnesty on taxpayer compliance in Lumajang district partially or simultaneously. This study uses quantitative research, the samples taken in this study amounted to 30 people. The method used is by using a simple linear regression method. The results of the study partially prove that the tax amnesty variable affects taxpayer compliance. Simultaneously the tax amnesty variable towards taxpayer compliance with a determination coefficient of 0.206. This means that 20.6% of taxpayer compliance can be explained by the Tax Amnesty variable, while the rest is 79.4% of taxpayer compliance is influenced by other variables not examined in this study, for example taxpayer awareness variables, tax sanctions and sunset policy.