Journal of Accounting, Management and Economics Research
Vol 2 No 2 (2024): JANUARY 2024

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

Emma Cristina Pandiangan (Indonesia College of Economics (STEI), Jakarta)
Kus Tri Andyarini (Indonesia College of Economics (STEI), Jakarta)
Dinda Oktavia (Faculty of Economics and Business, YARSI University, Jakarta)



Article Info

Publish Date
23 Jan 2023

Abstract

The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.

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Journal Info

Abbrev

jamer

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JAMER (Journal of Accounting, Management and Economics Research) is a journal published by the Faculty of Economics and Business YARSI University in collaboration with some the Professional Association, periodically twice a year (July and December). JAMER publishes original research and critcism ...