The Effect of Gender, Education, and Nationalism Level of Individual Taxpayers Toward Tax Mojokerto Compliance: A Case Study on Kpp Pratama
Abstract
The success of self-assessment system as a tax collection system in Indonesia can be influenced by internal factors, especially characteristics of the taxpayers themselves. This research aims to examine the characteristics of taxpayers that include gender, education level, and nationalism level affecting the taxpayers’ compliance. The sampling method used is non-probability sampling with simple random sampling by distributing 110 questionnaires to KPP Pratama Mojokerto taxpayers. Multiple linear regression analysis test using IBM SPSS Statistics 22 shows that gender and education level have no partial influence to tax compliance, while nationalism level affects tax compliance. However, simultaneously three independent variables of this research show the effect on tax compliance.
Keywords: gender, education level, nationalism level, tax compliance
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