PENGARUH MOTIVASI, SOSIALISASI MEMBAYAR PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Di Pasar Beringharjo Kota Yogyakarta)

Abstract

This study aims to examine the effect of motivation, socialization of paying taxes, and education level on taxpayer compliance in the Beringharjo market. The data used in this study are primary data from the results of the questionnaire. Respondents in this study were taxpayers registered at the Beringharjo market. Questionnaires were distributed to 120 respondents and the data that could be processed were 103 questionnaires. The sampling method uses purposive sampling. The data analysis technique in this study uses multiple linear regression techniques. The results of the regression analysis show that the taxpayer's motivation and taxpayer's socialization have a significant effect on tax compliance while the taxpayer's education level has no significant effect on compulsory tax compliance.