Abstract:
Based on data from Directorate General of Taxes (DGT), until 31
December 2016, realization of tax revenue still had not reached the target.
Unfortunately tax revenue in Indonesia is generally still dominated by
corporation, only few which come from individual taxpayers. The purposes of this
research are to know whether education level and trust affects tax compliance.
This research applies quantitative descriptive method. The research
objects are taxpayers’ education level, taxpayers’ trust to government in
managing tax revenue, and tax compliance. The data is collected through
questionnaire which consists of 4 sections and 16 questions. The questionnaire is
adopted from Mulder et.al. (2009) and Choiriyatuz Zahidah (2010) study which
uses Likert scale.
There are 97 samples. The result shows education and trust affect tax
compliance. Higher the taxpayers’ education level, so it will affect more their tax
compliance. If tax authority manages tax for giving facility as well, taxpayers’
trust to tax authority increases. If so, it increases Taxpayers’ compliance. The R2
is 0.64 means 64% independent variation is observed.
Directorate General of Tax (DGT) is expected cooperating with other
institutions. In this case DGT is supposed collaborating with education ministry.
Those institutions could always insert taxation material. It can be inserted in
related subject in every education level. This aims to raise tax awareness among
student as future taxpayers to pay tax. Government should always improve public
facility which the fund is from tax. Tax authority is supposed to be trust by people
that encourage taxpayer pay tax for public welfare.
