PENGARUH SELF ASSESSMENT, TINGKAT PENDIDIKAN DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN PAJAK (TAX COMPLIANCE) (Studi Pada Paguyuban Usaha Wanita Srikandi (UMKM) Kecamatan Wagir Kabupaten Malang)

Indonesia

Abstract

Tax compliance in Indonesia to date is still very low, indicated by the small number of individual taxpayers and taxpayers registered as taxpayers, as well as at least the registered taxpayers who report their tax obligations. Therefore, this study aims to determine the influence of self assessment, knowledge level, income level, to Tax Compliance Compliance (TaxCompliance) on the obligatory Paguyuban Usaha Wanita Srikandi District Wagir Malang Regency. This study is a direct survey research, ie research where information is collected from respondents by using questionnaires. The type of data used in this study is primary data, Primary data sources in this study were obtained directly from members of the Society of Women Business Srikandi in Wagir. The sample used in this study amounted to 36 samples. Analytical techniques in this study using multiple regression analysis method using SPSS version 24.0. The results of this study indicate that partially Self Assessment System variables, education level, income level, significant effect on tax compliance (Tax Compliance) in paying taxes. Simultaneously variable Self Assessment System, Education level, income level, has a significant influence on taxpayer compliance in paying taxes.