PENGARUH FAKTOR-FAKTOR DEMOGRAFI DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Abstract
This study aims to test and obtain empirical evidence on the influence of demographic factors and awareness of paying taxes on compliance with individual taxpayers in Pratama Tax Office of Purworejo.
The sample in this study is an Individual Taxpayer who are listed in Pratama Tax Office of Purworejo. 113 questionnaires were distributed to 100 individual taxpayers. There were 100 questionnaires which could be processed. This research employed random sampling method. The analysis technique used is deskriptiv statistic analysis, multiple linear regression, classic assumption test which processed by IBM SPSS 21.00.
The result of the research shows that age, gender and education level have a significant effect on the compliance of individual taxpayer, but marital status has no significant effect on the compliance of individual taxpayer. The awareness of paying taxes has a positive significant effect on the compliance of an individual taxpayer.