The Effect of Income and Level of Compliance Education Taxpayers Pay Tax Individual in Bandung

Abstract

The purpose of this study was to determine the effect of education level and income level on compliance with paying individual taxes. The research method used is survey and explanatory. The population in this study were 122,847 taxpayers. The research sample is an individual taxpayer who is registered at the Cibeunying Bandung Primary Tax Office as many as 100 taxpayers who are classified as effective taxpayers. The research instrument was a questionnaire. Analysis of research data using two-way ANOVA with a significance level of 5%. The calculation in ANOVA uses SPSS 25. The results of the analysis show that the level of income has an effect on compliance, but the level of education does not affect the compliance of paying individual taxpayers.