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

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The purpose of this study was to determine how motivation, level of education, and compliance of Individual Taxpayers. Does each variable have a relationship with each other so tbat motivation and higher levels of education can affect the low level of compliance in paying taxes. The metlod used is descriptive method. Data collection techniques were used as research fields with the help of a questionnaire instrument. Measurement scale used is the Likert scale. The samples in this study were 100 respondents r+,ho enrolled in Bandung Cibeunying STO. Hypothesis testing using the formula Range Spearman correlation coefficient. From the test results obtained from the correlation coefficient with the motivation variable and variable that indicates compliance of 38,2o/o and sipi{icant and a low positive relationship. While the value of the correlation coefficient of the variable level of education with variable compliance 17,3%, indicating a positive but not sipificant relationship because it has a sipificance value 0,086 > 0,05 While, simultaneously obtained a correlation coefficient of variable motivation and level of education of the taxpayer which showed a 39,8% low and sigrrificant (0,000<0,05). In the partial results of the study of each independent variable on compliance has a positive and significant effect. lndependent variables simultaneously positive and significant effect on adherence Taxpayers by l7 ,6%o.