The Effect of Tax System and Tax Justice on the Success of Tax Changes at Tax Service Office Pratama North Makassar

Abstract

This study aims to determine the effect of the taxation system and tax justice on the success of tax amnesty at the North Makassar Pratama tax service office. This study uses a quantitative approach, where the object of this research is the employee at the North Makassar Pratama Tax Service Office. This study uses non-probability with a sample selection of 52 people. Data was collected using documentation and questionnaires distributed to respondents and processed using SPSS version 23. The data analysis model used was multiple linear regressions. The results of this study indicate that the results of partial hypothesis testing about the taxation system have no significant effect on the success
of tax amnesty in the North Makassar Pratama tax office. Tax justice has a significant effect on the success of tax amnesty. While the taxation system and tax justice has a simultaneous and significant effect on the success of tax amnesty in Makassar City.