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ANALISIS TINGKAT PENDIDIKAN WAJIB PAJAK ORANG PRIBADI MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK DI FLAT SARIJADI, KOTA BANDUNG

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ABSTRACT ANAIYSIS OF INDIWDUAL TAXPAYERS EDUCATION LEVEL AFFECTING PAYING TAXES COMPLUNCE IN FI.,AT SAR]JADI BY:AGNITA SARI GULTOM Education is an efort o/ creating an intelligent society through guidonce and teaching, lhen education level is the latest level of a person that has been attained. Meamt'hile, paying taxes compliance embodies a sense of abiding person in arry tax procedures based on the applicable tar laws. The purpose of this reseorch is lo determine hoty much is the inJluence of individual toxpdyers education level to the paving taxes compliance in Flat Sarijadi, City of Bandung. In this research author used three melhods of analysis, the simple linear regression analysis lo determine the level o.f contribution of education level to the paying tares compliance, correlalion Pearson Product Momenl analysis lo delermine the influence of education level on adhcrence lo pdy taxes, and the coefficienl determination analysis to delermine the direction of the affection of the level of individual tatpayers educalion level to the paying laxes compliance. Results from the simple linear regression analysis shows a conslanl rate of -823 which means if lhere is no education level, the paying toxes compliance in Flat Sarijadi is only -823. Results /rom correlalion Pearson Product Moment analysis shouts its correlation rate of 0,650 which means lhat the influence of education level to the paying taxes compliance in Flat Sorijadi is 65'%. Meanv,hile, the coelfcient determination shov,s a number of 0,422 which means thot thc individuql taxpayers education level is able lo change the pdying lax compliance as 12.296. Based on the research results obove, il can be concluded that there is a progres.sive relalionship between individual taxpa.vers education level to the paying taxes compliance. That is wlry the governance and citizens in Flat Sarijadi should work togelher to increase the quoliq, of ulucation in Flat Sarijadi, especialll taxes education lo encourage lhe sense ofcounlries belonging. Keyword: Education Level, Taces Compliunce . Individual Taxpayers