Nuraisah, Alia and Tanjung, Hendra (2023) PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SUKABUMI. JURNALAKTIVA:RISETAKUNTANSIDANKEUANGAN, 5 (3). pp. 185-197. ISSN 2686-1054

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Abstract

This study aims to determine how the effect of education level and understanding of tax regulations at KPP Pratama Sukabumi, is there a simultaneous and partial effect on the level of education and understanding of tax regulations at KPP Pratama Sukabumi. In this study, researchers used quantitative methods using primary methods obtained through distributing questionnaires. The population used in this study is individual taxpayers at KPP Pratama Sukabumi in 2022 with a total of 716,627 taxpayers. The sample used is 100 respondents usingnonprobability sampling. The research data uses descriptive statistics, the analysis technique used is multiple linear regression analysis and hypothesis testing. The results showed that the level of education and understanding of tax regulations simultaneously had an influence on individual taxpayer compliance at KPP Pratama Sukabumi. Partially the level of education has an effect on individual taxpayer compliance at KPP Pratama Sukabumi, while understanding of tax regulations has no effect on individual taxpayer compliance at KPP Primary Sukabumi.

Item Type:	Article
Uncontrolled Keywords:	Education Level, Understanding of Tax Regulations, and Taxpayer Compliance.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance L Education > L Education (General)
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	02 May 2024 14:39
Last Modified:	02 May 2024 14:39
URI:	http://eprints.ummi.ac.id/id/eprint/3385

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