Pengaruh Kesadaran Wajib Pajak dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas di Kecamatan Riung (Studi Pada Masyarakat Riung Kabupaten Ngada Nusa Tenggara Timur)

Nafisa Insha (Universitas Islam Malang)
Nur Diana (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)

e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023

Tax compliance is a condition where taxpayers fulfill all tax obligations and exercise their tax rights. The purpose of this study is to determine whether taxpayer awareness and education level have a significant influence on individual taxpayer compliance who does free work in Riung District. The sampling technique in this study used a purposive sampling method where the data source was primary data obtained from the distribution of questionnaires as a research instrument. Data analysis used multiple linear regression. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance while education level had no effect on taxpayer compliance, taxpayer awareness and education level simultaneously affected taxpayer compliance.Keywords: Taxpayer awareness, education level and taxpayer compliance