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ABSTRACT: This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample collection technique used in this research was convenience sampling, data analysis techniques used in this research were multiple linear regression. This research result indicated: Perception taxpayers on tax amnesty not had influence positive and significant towarddoi:10.24964/ja.v5i1.256 fatcat:d5diwg7sajbnbivnqfiphhgmfu