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PENGARUH MOTIVASI DAN TINGKAT PENDIDIKAN (WAJIB PAJAK ORANG PRIBADI) TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BANDUNG CICADAS

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ABSTRACT AN INFLUENCE OF MOTIVATION AND EDUCATION LEVEL (INDIVIDUAL TAXPAYERS) ON COMPULSORY TAX OBLIGATION IN KPP PRATAMA BANDUNG CICADAS Written by: Farida Sinabutar NIM:1332037 The purpose of this research was to know about motivation, education level and the compliance of individual taxpayers, whether variables had a relationship with each other so that the motivation and level of education can influence the high level of compliance in paying taxes at KPP Pratama Bandung Cicadas. The research method used was descriptive method. Technique of collecting data that used was direct research of field with the aid of instrument was questionnaire. The measurement scale used was Likert scale. The sample of this research was 100 registered respondents in KPP Pratama Bandung Cicadas. Hypothesis testing used Pearson Product Moment correlation coefficient formula. From the test result, it was found that correlation coefficient value of variable motivation with compliance variable was 0.493 which show significant and moderate relationship. While the value of correlation coefficient of the variable Education Level with compliance variable was 0.005 which means, it shows a positive relationship but not significant because the significant value was 0.957 > 0.05. Meanwhile, simultaneously, it obtained that correlation coefficient value of the variable and education level with taxpayer compliance was 0.493 which indicate a moderate and significant relationship because the significance obtained was 0,000 < 0.005. In partial research result from independent variables to compliance, they had positive and significant influence. Simultaneously, independent variables had a positive and significant effect on taxpayer compliance of 0.256. Key Words: Motivation, Education level, Taxpayer compliance.