Determinants Of Individual Taxpayer Compliance: Motivation, Level Of Education, And Tax Sanctions

Authors

  • Novrida Qudsi Lutfillah Politeknik Negeri Malang
  • Aprilia Erlin Ndapa Universitas Wijaya Putra

DOI:

https://doi.org/10.31092/jpi.v6i2S.1965

Keywords:

Education level, Motivation, Tax compliance, Tax sanction

Abstract

This study aims to analyze the influence of taxpayer motivation, level of education, and tax sanctions on tax compliance for individual taxpayers in West Surabaya. The t test is used as an analytical method. The unit of analysis in this study is individual taxpayers domiciled in West Surabaya, consisting of 100 respondents. The results of the study show that the motivation of taxpayers, education level, and tax sanctions have an influence on taxpayer compliance in West Surabaya. The implications of this research can be useful for the Directorate General of Taxes, which can be used as input for future decision-making regarding tax policy for individual taxpayers in West Surabaya.

 

 

 

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Published

2022-12-20

How to Cite

Lutfillah, N. Q., & Ndapa, A. E. (2022). Determinants Of Individual Taxpayer Compliance: Motivation, Level Of Education, And Tax Sanctions. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2S), 641–650. https://doi.org/10.31092/jpi.v6i2S.1965

Issue

Vol. 6 No. 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan

Section

Artikel

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Copyright (c) 2022 Novrida Qudsi Lutfillah, Aprilia Erlin Ndapa

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