Abstract
The purpose of this study is as follows: 1) Finding empirical evidence about the effect of the age of taxpayers on tax payment compliance; 2) Finding empirical evidence regarding the influence of taxpayer education on compliance with tax payments; 3) Finding empirical evidence regarding the effect of the taxpayer's gross income on tax payment compliance; 4) Finding empirical evidence about the moral influence of taxpayers on tax compliance.This type of research used in this study is causal. The population in this study are all individual taxpayers who are registered in KPP Pratama Jakarta Kramatjati. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the multiple regression test.The results showed, 1) Age Taxpayers have a positive effect on tax compliance; 2) Taxpayer Education has a positive effect on compliance with paying taxes; 3) Gross income of the taxpayer has no effect on compliance with paying taxes; 4) Moral Taxpayers have a positive effect on compliance with paying taxes. Keywords : Age, Education, Gross Income, Moral, Compliance Tax Payments DOI : 10.7176/EJBM/11-27-12 Publication date :September 30 th 2019
Highlights
The Directorate General of Taxes is an institution under the Ministry of Finance of the Republic of Indonesia whose job is to secure state revenue from the taxation sector
The results showed that age and education level of taxpayers had a positive effect on taxpayer compliance while taxpayers' income had a negative effect on taxpayer compliance
With a frequency index value of 77.22, it can be concluded that the perception of respondents 'answers on taxpayers' moral variables is in the high category, because it is in the range of values between 70.01 - 100
Summary
The Directorate General of Taxes is an institution under the Ministry of Finance of the Republic of Indonesia whose job is to secure state revenue from the taxation sector. The target of state revenue from the taxation sector is always increasing. This is in line with the government's expectation that in the future the taxation sector can finance all development financing. Taxes contributed quite high in state revenue for five years from 2012-2016, with a percentage above 70%, even reaching 84.5% in 2015 and 2016
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