INFLUENCE OF TAX SOCIALIZATION, KNOWLEDGE AND EDUCATION LEVEL TOWARD THE TAX COMPLIANCE IN PAYING INCOME TAX

Abstract

The number of taxpayers is increase from year to year. However, the increase in the number of taxpayer is not balanced with taxpayer compliance in paying taxes. Such compliance issues become an obstacle in maximizing tax revenues. This research aimed to analyze the factors that affect an individual taxpayer compliance in solok (West Sumatera). This study consists of three independent variables and the dependent variable. Independent variable in this study is the socialization of taxation, tax knowledge and education level. While the dependent variable in this study is tax compliance. The population in this research is individual taxpayer who registered in KPP Solok. Sampling was done by using random sampling method. Data collection method used are through questionnaires and further data were analyze by using multiple regression analysis. The result of this research is the tax socialization, tax knowledge, and education level have positive impact on taxpayer compliance.