International Research Journal of Management, IT & Social Sciences Available online at https://sloap.org/journals/index.php/irjmis/ Vol. 5 No. 2, March 2018, pages: 227~236 ISSN: 2395-7492 https://sloap.org/journals/index.php/irjmis/article/view/90 227 The Effect of Tax Amnesty and Taxpayer Awareness to Taxpayer Compliance with Financial Condition as Intervening Variable Oyong Lisa a Bambang Hermanto b Article history: Abstract Received: 10 September 2017 Revised: 25 February 2018 Approved: 15 March 2018 Published: 23 March 2018 This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and awareness of taxpayers on tax compliance with financial conditions as moderating. Analysis using techniques Structural Equation Modeling (SEM). The result showed that Tax Amnesties and awareness of taxpayer have a significant effect on financial condition and taxpayer compliance. Then, the financial condition has a significant effect on tax compliance. The result also showed that Financial Condition is mediating the effect of Tax amnesties and tax payer’s awareness of tax compliance. The financial condition strengthens the relationship between the Tax amnesties and awareness of taxpayers with tax compliance in paying taxes. If the taxpayer has the willingness to pay tax, compliance in paying taxes will be high when supported with tax payer's financial condition. Keywords: Tax Amnesty; Taxpayer Awareness; Tax Compliance; 2395-7492© Copyright 2018. The Author. This is an open-access article under the CC BY-SA license (https://creativecommons.org/licenses/by-sa/4.0/) All rights reserved. Author correspondence: Oyong Lisa, Gajayana University of Malang, Indonesia Email address: oyong.lisa_ol@yahoo.co.id 1. Introduction Tax is a tool for government in revenue acceptance, either directly or indirectly from the community and using to funding routine expenditures as well as the national and economic development of the community. Taxes are dynamics as the social and economic development of country and society. In order to achieve target of tax revenue, Government shall conduct organizational changes and business process renewal through Institutional Transformation of Directorate General of Taxation based on PMK No.260.2/PMK/2015 on Organization and Working Procedure of Vertical Institution of Directorate General of Taxation and implement Tax Amnesty regulated according to Regulation of Minister of Finance No.91/PMK.03/2015 on the Reduction or Elimination of Administrative Sanctions for Late Delivery of Notices. Through these steps, it is expected that the Directorate General of Taxation can realize the direction of fiscal policy 2015 based on the Act of the State Budget by achieving the target of tax revenue imposed by the Act. According to Baer (2008) Tax Amnesty is a limited a Gajayana University of Malang, Indonesia b Politehnik LP3I Jakarta, Indonesia