APAKAH PENGETAHUAN PAJAK DAN TINGKAT PENDIDIKAN MENINGKATKAN KEPATUHAN MEMBAYAR PAJAK?

Susanti Susanti, Joni Susilowibowo, Han Tantri Hardini

Abstract


Abstrak: Apakah Pengetahuan Pajak dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak? Penelitian ini bertujuan untuk menguji pengaruh antara pengetahuan pajak serta tingkat pendidikan terhadap kepatuhan dalam membayar pajak. Metode yang digunakan adalah regresi berganda dengan sampel warga Ketintang, Surabaya. Penelitian ini membuktikan bahwa hanya pengetahuan pajak yang memacu kepatuhan masyarakat dalam membayar pajak. Sebaiknya, tingkat pendidikan belum mampu memberikan dampak pada kepatuhan masyarakat  untuk membayar pajak. Oleh karena itu, masyarakat perlu diberikan pemahaman intensif mengenai pengetahuan pajak melalui berbagai kegiatan, seperti seminar, pelatihan dan sosialisasi tentang pajak.

 

Abstract: Do Tax Knowledge and Education Levels Improve Taxpaying Compliance? This study aims to examine the effect of tax knowledge and education level on tax compliance. The method used is multiple regression with a sample of residents of Ketintang, Surabaya. This study proves that only tax knowledge spurs tax compliance. Instead, the level of education has not been able to have an impact on tax compliance. Therefore, society  needs to be given an intensive understanding of tax knowledge through various activities, such as seminars, training and socialization about taxes.


Keywords


kepatuhan; pengetahuan perpajakan; sosialiasi; tingkat pendidikan

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.25

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