PENGARUH TINGKAT PENDIDIKAN, TINGKAT PENGHASILAN, DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of education level, income level, and awareness to pay taxes on personal taxpayers’ compliance. The research was quantitative. Moreover, the data collection technique used non-probability sampling. In line with that, there were 100 samples from 125,798 personal taxpayers at KPP Sukomanunggal. The data analysis technique used multiple linear regression. The result concluded that: (1) education level had a positive effect on personal taxpayers’ compliance at KPP Sukomanunggal. This happened as people developed their basic values with education, (2) income level did not effect personal taxpayers’ compliance at KPP Sukomanunggal. The higher the income level was, the lesser the taxpayers would pay taxes based on the rules, and (3) awareness to pay taxes had a positive effect on personal taxpayers’ compliance at KPP Sukomanunggal. It meant that every taxpayer who had higher awareness knew that public welfare would be increased as they paid taxes.