The Influence Of Information Technology And Tax Awareness On Interest In Participating Tax Amnesty

Abstract

The country's biggest source of income is taxes. Taxes have a dominant role in developing the country both in terms of infrastructure and alleviating poverty and community needs in terms of health, education and social security for those in need. Efforts to increase tax revenues can be implemented optimally and require supporting methods, including extensification and intensification. Apart from that, technology and information are needed to create awareness of non-compliant taxation so that it can increase compliance interest in participating in the tax amnesty. The aim of this research is to examine the tax stimulus in the technological sphere regarding awareness of interest in following the tax amnesty policy. The research method used is qualitative research with a Literature Review approach model examining previous research for the 2017-2022 period, totaling 40 journals. The aim of the research is to determine the effect of internet technology in increasing awareness of participating in the tax amnesty program. The results prove that technology and information have a positive effect in increasing taxpayer awareness of the tax amnesty program because in the midst of the digitalization era, it is necessary for all humans to switch to manual access to changes in technology and information.