THE EFFECT OF TAX AWARENESS, TAX KNOWLEDGE, AND TAXPAYER BEHAVIOR TOWARD INCOME TAX COMPLIANCE

Abstract

This research aims to identify the effect of tax awareness, tax knowledge, and taxpayer behavior toward income tax compliance for individual taxpayers conducting business activities and/or independent personal services either partially and simultaneously. This research is using quantitative method with primary data as a source of information. The research took 100 samples of individual taxpayers in around West Java. The research found that tax awareness and taxpayer behavior give significant effect toward income tax compliance while tax knowledge give no significant effect toward income tax compliance. The F-test result revealed that one or more independent variables have significant influence toward Income Tax Compliance. While R2 analysis showed that the regression model is able to describe income tax compliance by 12.6%.