untitled IJIBEC International Journal of Islamic Business and Economics International Journal of Islamic Business and Economics Av a i l a b l e a t h t t p : / / e - j o u r n a l . i a i n p e k a l o n g a n . a c . i d / i n d e x . p h p / I J I B E C / ISSN 255-3216 Article History: Published : 1 December 2017 Keywords: Tax Amnesty, Tax Payment Compliance taxpayer compliance level in paying taxes. The essence of the tax amnesty is tax forgiveness. This policy is expected to increase the willingness to pay taxes from taxpayers. This study by using simple linear regression. The result of this research Influence Tax Amnesty Payment of Tax Compliance SMEs Batik Moslem In District Pekalongan (A case study of SMEs Batik Moslem in district Pekalongan 2016-2017) Fani Nur Arisnawati, Sri Khayati, and Novia Zulva International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9118 Tax Amnesty is a pardon program granted by the Government to the Taxpayer covering the tax system. more equitable and a more valid, comprehensive, and integrated tax database something that society gives to the company and something the company wants or sought from of tax amnesty policy is expected to increase people’s willingness to pay taxes. Tax amnesty is en International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9 119 3.1 Data Quality Test instrument’s precision in measuring what it wants to measure. In determining the feasibility of an to the total score. The following test results of data validity: R vlaue account R table value Result 0,000 0,000 0,000 0,000 0,772 0,000 Y1.1 0,000 Y1.2 0,000 0,000 0,000 0,000 Invalid Y2.1 0,000 Y2.2 0,000 0,000 0,000 0,000 0,001 0,000 0,000 0,000 0,000 0,000 In the table above shows that the validity test on all variables appears that the value of and this variable is deleted. 3.2 Test Reliability to see the consistency of answers to the statement items given by the respondents. The reliability sps program. The reliability for each of the result variables is presented in the following table: Cronbach Alpha Result Reliable Awareness of paying Taxes Reliable Knowledge and Understanding of tax laws Reliable Reliable International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9120 can be said all the concepts of measuring variables used in this study is reliable. 3.3 Descriptive Statistics N Minimum Maximum Mean Std. 10 Awareness of paying Taxes 10 Knowledge and Understanding of tax laws 11 10 20 3.4 Results of analysis and testing Hypothesis Hypothesis 1 a. Normality test test on the residual value of the regression model. Normality test results can be seen in the following test images: International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9 121 Residual N Normal Parametersa Mean .0000000 Most Extreme Absolute The test results show a normal distributed residual as a result of the PP plot test showing problem. A good regression model should not be correlated between independent variables. Model Tolerance 1 Taxamnesty 1.000 1.000 is performed by regressing the residual absolute value against the independent variable. The Model T Sig.Std. Error 1 .020 taxamnesty .071 International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9122 7. Model R R Square Square Std. Error of Watson 1 a .170 Model T Sig. Std. Error 1 .000Taxamnesty .001 Model R R Square Square Std. Error of 1 a .170 Hypothesis 2: International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9 123 a. Normality test test on the residual value of the regression model. Normality test results can be seen in the following test images: Residual N Normal Parametersa Mean .0000000 Most Extreme Absolute Multicollinearity test was conducted to test whether the regression model found a correlation between independent variables. If there is correlation, then there is called Multicollinearity problem. A good regression model should not be correlated between independent variables. Model Std. Error Tolerance 1 taxamnesty .122 1.000 1.000 is performed by regressing the residual absolute value against the independent variable. The International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9124 Model T Sig.Std. Error 1 taxamnesty Heterosc uses Model R R Square Square Std. Error of 1 a Model T Sig.Std. Error 1 .000 taxamnesty .122 2.721 and Hypothesis 2 is accepted Model R R Square Square Std. Error of 1 a International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9 125 Hypothesis 3 a. Normality test test on the residual value of the regression model. Normality test results can be seen in the following test images: Residual N Normal Parametersa Mean .0000000 Absolute .077 Model Std. Error Tolerance 1 Taxamnesty 1.000 1.000 is performed by regressing the residual absolute value against the independent variable. The results of heteroc y test can be seen from the table 17 below: International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9126 Model T Sig.Std. Error 1 taxamnesty Model R R Square Square Std. Error of 1 a Model T Sig.Std. Error 1 .000 taxamnesty Model R R Square Square Std. Error of 1 a International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9 127 by other variables . a. Tax amnesty against awareness of paying taxes 1 the willingness to pay taxes. Tax amnesty using Self Assessment System will incur taxpayers to pay taxes voluntarily. This burdened with unpaid taxes because it will be forgiven. taxpayer will harm the state if it does not pay taxes. b. Tax amnesty against understanding tax laws 2 understanding of tax laws. This result is in conformity with research conducted by Ngadiman and masses of taxpayers that are not compliant so that taxpayers can begin to submit SPT and pay taxes correctly. Tax amnesty raises taxpayers willing to submit SPT properly and willing to submit SPT correctly on Tax amnesty also increases the understanding of taxpayers. Understanding of this taxpayer c. Tax amnesty against a good perception of tax system effectiveness International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9128 or training regarding the tax system to the respondent as a taxpayer. In the end, the respondents research results, can provide a more real picture. to increase. , International Journal of Islamic Business and Economics, 1(2) December 2017, 1 1 7 - 1 2 9 129 .