LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA

There are 94,632 individual taxpayer listed in Bantul Pratama Tax Office, but only about 45,223 individual taxpayer that pay and report tax.The low individual tax compliance, which is a classic problem of taxation in Indonesia, can be caused by several reasons. The aim of this study is to analyze the influence of tax penalties,educational level, Use of E-filing and tax socialization on the tax compliance of individual taxpayer listed in Bantul Pratama Tax Office. This study is a quantitative research. The samples used in this study were 100 respondents calculated by the Slovin formula and using simple random sampling method. The data were collected using questionnaire method and analyzed using multiple regressions by means of SmartPLS 3.0. The results of this study show that tax penalties have positive effects significantly, while level of education, use of efiling and tax socialization have no effect on tax compliance of individual taxpayer listed in Bantul Pratama Tax Office.

PENGARUH SANKSI, MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)

ACCOUNTABILITY ◽

10.32400/ja.8407.4.1.2015.1-11 ◽

2015 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Evalin Yuanita Tologana

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Tax Compliance ◽

Education Level ◽

Level Of Education ◽

Normality Test ◽

Positive Effect

This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are determine using a formula slovin. Data were analyzed using multiple linear regression followed by normality test, multicolinearity test, heterocedasticity test and autocorrelation test. The result showed the tax motivation sanctions and positive effect on tax compliance while education level had no effect on tax compliance.

ANALISIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN BANTUL

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v4i2.49 ◽

2017 ◽

Vol 4 (2) ◽

pp. 113-125

Author(s):

Faza Fakhriyan Wildan ◽

Umi Sulistiyanti

Keyword(s):

Educational Level ◽

Random Sampling ◽

Quantitative Research ◽

Sampling Method ◽

Tax Compliance ◽

Simple Random Sampling ◽

Level Of Education ◽

Positive Effects ◽

Classic Problem ◽

Questionnaire Method

There are 94,632 individual taxpayer listed in Bantul Pratama Tax Office, but only about 45,223 individual taxpayer that pay and report tax.The low individual tax compliance, which is a classic problem of taxation in Indonesia, can be caused by several reasons. The aim of this study is to analyze the influence of tax penalties,educational level, Use of E-filing and tax socialization on the tax compliance of individual taxpayer listed in Bantul Pratama Tax Office. This study is a quantitative research. The samples used in this study were 100 respondents calculated by the Slovin formula and using simple random sampling method. The data were collected using questionnaire method and analyzed using multiple regressions by means of SmartPLS 3.0. The results of this study show that tax penalties have positive effects significantly, while level of education, use of efiling and tax socialization have no effect on tax compliance of individual taxpayer listed in Bantul Pratama Tax Office.

Demographic and Socio-Economic Factorts as Determinants of Tax Complaince in Self-Assessment System (Sas) In Akwa Ibom State, Nigeria

Archives of Business Research ◽

10.14738/abr.85.8189 ◽

2020 ◽

Vol 8 (5) ◽

pp. 112-136

Author(s):

Nsima Johnson Umoffong ◽

Etim Osim Etim ◽

Daniel Okon Bassey

Keyword(s):

Tax Compliance ◽

Income Level ◽

Negative Influence ◽

Assessment System ◽

Tax Administration ◽

Self Assessment ◽

Level Of Education ◽

Voluntary Compliance ◽

Tax Payers ◽

Perception Of Equity

The study examined three determinants of voluntary compliance in self-assessment system of tax administration in Akwa Ibom State, Nigeria. This was motivated by the growing need to increase tax revenues generation in developing countries the tax revenue as a ratio of Gross Domestic Product is below the global average and tax administration machinery has been ineffective. Data for the study were collected using a structured questionnaire from respondents registered with the state Board of Internal Revenue determined using Taro Yamene’s Statistical Formula. Descriptive and Regression Analyses were adopted for data treatment. The model summary reveals that 80.8% of the variation in Tax compliance is accounted for the variables of perception of equity and fairness, income level and level of education of the tax payers. The ANOVA Summary justifies that the independent variables have significant influence on tax compliance with f-calculated value of 233.763 being greater than the critical f-value of 0.308451 at P<0.05. The regression coefficient indicates a positive and significant relationship between perception of equity and fairness (0.260), level of education (0.103) and tax compliance. Income level (-0.055) has negative influence on tax compliance. It is recommended that tax authorities should evolve a framework that will motivate, control, sensitize and educate tax payers on voluntary compliance in Self-Assessment system.

The Colorado Journey Towards Optimal Outcomes for Children With Hearing Loss

Perspectives on Hearing and Hearing Disorders in Childhood ◽

10.1044/hhdc20.1.3 ◽

2010 ◽

Vol 20 (1) ◽

pp. 3-11 ◽

Cited By ~ 2

Author(s):

Christine Yoshinaga-Itano

Keyword(s):

Hearing Loss ◽

Language Development ◽

Hard Of Hearing ◽

Diverse Population ◽

Language Outcomes ◽

Maternal Bonding ◽

Level Of Education ◽

Optimal Outcomes ◽

Outcomes For Children ◽

Children With Hearing Loss

Abstract It is possible for children who are deaf or hard of hearing to attain language development comparable to their hearing peers, but these outcomes are not guaranteed. The population of children with hearing loss is a diverse population and although the variable of the age of identification is less variable, there are numerous variables that could potentially and have historically impacted language outcomes of children who are deaf or hard of hearing. Variables such as hearing loss, maternal level of education, and maternal bonding can overcome the benefits of earlier identification and intervention.

Multiple-choice item form in relation to age, intelligence, and level of education

PsycEXTRA Dataset ◽

10.1037/e503222009-001 ◽

1969 ◽

Author(s):

G. K. Cantrell ◽

B. M. Vitola

Keyword(s):

Multiple Choice ◽

Level Of Education ◽

Multiple Choice Item

Human Capital and Economic Growth: The Quest for the most Relevant Level of Education in Pakistan

PsycEXTRA Dataset ◽

10.1037/e719882011-005 ◽

2010 ◽

Author(s):

Faisal Sultan Qadri ◽

Syed Jawaid ◽

Imtiaz Arif ◽

Sohail Majeed

Keyword(s):

Economic Growth ◽

Human Capital ◽

Level Of Education ◽

Relevant Level

Supplemental Material for Effect of Age and Level of Education on Neurocognitive Impairment in HIV Positive Zambian Adults

Neuropsychology ◽

10.1037/neu0000438.supp ◽

2018 ◽

Keyword(s):

Neurocognitive Impairment ◽

Hiv Positive ◽

Level Of Education ◽

Effect Of Age

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v4i2.257 ◽

2017 ◽

Vol 4 (2) ◽

pp. 169-180

Author(s):

Arif Fajar Wibisono ◽

Yudha Catur Kusuma N

Keyword(s):

Organizational Climate ◽

Tax Compliance ◽

Quantitative Approach ◽

Multiple Linear Regressions ◽

Parametric Test ◽

Tax Corruption ◽

Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

Russian Education in the Mirror of Demography

Voprosy Ekonomiki ◽

10.32609/0042-8736-2003-7-4-25 ◽

2003 ◽

pp. 4-25 ◽

Cited By ~ 1

Author(s):

L. Grebnev

Keyword(s):

Higher Education ◽

High School ◽

High School Graduates ◽

Educational Institutions ◽

Level Of Education ◽

Demographic Indicators ◽

Federal Districts ◽

Stage System ◽

Migration Flows ◽

Russian Education

The dynamics of several demographic indicators of Russia - child and teenage cohorts in 1970-2000, life expectancy in 1995-2000, migration flows among federal districts in the period between two censuses of 1989 and 2002 - are considered in the article. The author puts forward the hypothesis about the influence of these indicators on the level of education in narrow and broad senses - in educational institutions and the society as a whole. He estimates the perspectives of regional higher educational institutions under conditions of absence of plan distribution of graduates and the double cyclical fall in the number of high school graduates. The agenda for the development of a two-stage system of higher education corresponding with international integration processes is formulated.