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PENGARUH KONSEP PENDIDIKAN WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA KPP PRATAMA CIMAHI

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ABSTRACT INFLUENCE THE CONCEPT OF EDUCATION FOR INDIVIDUAL TAXPAYERS ON COMPLIANCE PAY TAXES ON KPP PRATAMA CIMAHI by : Julia Trisnawati The concept of education is in which there are several concepts of education acquired by a person through formal education who is able to instill the mindset and awareness of citizens on their rights and responsibilities. While compliance to pay taxes is the attitude of taxpayers who are obedient to the laws and regulations in fulfilling their tax obligations. This research aims to know how much influence the concept of education for individual taxpayer on compliance to pay taxes on KPP Pratama Cimahi. In this research, primary data collection techniques was obtained from questionnaires and secondary data obtained from the document of KPP Pratama Cimahi. Questionnaire data were statistically processed using SPSS 21 Windows Version. Analysis of the data used is a simple linear regression, Pearson Product Moment correlation coefficient, hypothesis testing, and the coefficient of determination. From the analysis of statistical data is obtained the results of simple linear regression value of b (beta) 0.760 indicates a positive value increment of Y variable if X variable is increased by one unit, meaning that the higher concept education of an individual taxpayer, the higher compliance to pay taxes. Results of Pearson Product Moment Coefficient that there is a strong proximity relationship between variables X and Y at 0.760. Which indicates the higher concept education of an individual taxpayer, the higher compliance of paying taxes. But if the lower concept education an individual taxpayer, then the lower compliance of paying taxes. Result of coefficient of determination that the variable X can provide a change of 57.7% to variable Y. Result of the hypothesis that the value of significant 0,001. The value less than 0,05 that is 0,001 < 0,05. It then concluded that Ho is rejected and Ha accepted. This indicates the presence of the influence among of concept education of individual taxpayers to compliance of pay taxes on KPP Pratama Cimahi.