INTERNAL AND EXTERNAL FACTORS AFFECTING TAXPAYER COMPLIANCE OF TAX AMNESTY PARTICIPANTS

Abstract The purpose of the study was to find out internal and external factors that caused taxpayers to behave obediently in carrying out their tax obligations. The research was conducted in Bali with taxpayers who had participated in tax amnesty as respondents. The quota sampling technique was determined by 350 respondents. Primary data is collected through surveys with the distribution of questionnaires that have been tested for validity and reliability. After the data collected was analyzed by factor analysis, to determine the proxy of internal and external factors then multiple linear regression analysis was carried out. The results of factor analysis indicate that taxpayer knowledge and accounting information systems are variables that form internal factors. External factors are formed by tax sanctions. Regression analysis shows that knowledge of taxation and accounting information systems have a positive effect on taxpayer compliance. Tax penalties have a positive effect on tax compliance. Keywords: External, internal, compliance, taxpayer factors