The Influence of Educational Level, Tax Understanding, and Tax Awareness on Individual Taxpayer Compliance

Abstract

This research aims to analyze the influence of education level, tax understanding and tax awareness on tax compliance of individual taxpayers registered at the Cilacap Primary Tax Service Office. This research uses quantitative methods with an associative approach. The number of samples used in this research was 100 respondents. The sampling technique used is the purposive sampling method using the Slovin formula. Data were collected using the questionnaire method and processed using SPSS statistics version 24. The data analysis technique used was multiple linear regression. The results of the F test show that the level of education, tax understanding and perceived tax awareness simultaneously have a significant effect on individual taxpayer compliance. The results of the t test show that partially, education level, tax understanding and tax awareness have a positive effect on individual taxpayer compliance.