Pengaruh Usia, Pendidikan, Tingkat Pendapatan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Abstract

The purpose of this research is to examine the effect of age, education level, income level, and tax penalties on Micro, Small, and Medium Enterprises (UMKM) taxpayer compliance in Tanah Abang Market. UMKM have a big influence on state of tax revenues. Therefore, taxpayers who carry out business activities in Tanah Abang Market are expected to carry out their tax obligations properly and correctly. The variables examined in this study were age (USA), education level (PND), income level (PDT), and tax penalties (SANK) for tax compliance (KEP). Sampling was done by purposive sampling with 95 respondents. This research used SPSS Statistics ver. 25. t-test results indicate that the independent variables USA and PND have no influence on the dependent variable KEP. Meanwhile, independent variables PDT and SANK have an influence on the dependent variable KEP. F test results indicate that the independent variables USA, PND, PDT, and SANK simultaneously have an influence on the dependent variable KEP.