TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE

Authors

  • Saifudin Saifudin Semarang University (USM), Indonesia
  • Aprih Santoso Semarang University (USM), Indonesia
  • Meitri Yana Wardani Semarang University (USM), Indonesia

DOI:

https://doi.org/10.29040/ijebar.v5i1.1723

Abstract

This research aims to find out: (1) The effect of taxation knowledge, (2) motivation to pay tax, and (3) education level on personal taxpayer compliance at KPP Pratama of East Semarang. The samples in this research are 120 personal taxpayers. The sample collection technique used in this research is Incidental Sampling. The data collection method uses questionnaire. The method of analysis used in this research was statistical descriptive analysis, data quality test, classical assumption test and hypothesis test. Data were analyzed by multiple regression analysis using SPSS Version 23. The results of this study state that taxation knowledge, motivation to pay tax, and education level have positive impact on taxpayer compliance. Keywords: Taxation knowledge, Motivation to Pay Tax, Education Level, Taxpayer Compliance.

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Published

2021-03-27

How to Cite

Saifudin, S., Santoso, A., & Wardani, M. Y. (2021). TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 398–408. https://doi.org/10.29040/ijebar.v5i1.1723

Issue

Vol. 5 No. 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021

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Articles

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