Jurnal Ekonomi
Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023

TAX PAYER COMPLIANCE OF TWO-WHEEL VEHICLE OWNERS BASED ON EDUCATION AND WORK TYPE

Rachmat Hidayat (Universitas Widyatama)
Mirna Dianita (Universitas Widyatama)
Irene Sukma Lestari Barus (Universitas Widyatama)
Rudy Lizwaril (Universitas Widyatama)
Rima Rachmawati (Universitas Widyatama)
Andry Arifian Rachman (Universitas Widyatama)



Article Info

Publish Date
05 Apr 2023

Abstract

The study aimed to determine the effect of level of education, type of work, and the interaction (joint effect) of education and employment on taxpayer compliance Researchers conducted semi-structured interviews. with 100 Bandung residents who work or do business in the districts: Cibeunying Kidul, Cibenying Kaler, and Kiaracondong. The interview guide consists of educational statements and work compliance. Education and work are the independent variables and the dependent variable is compliance. Data analysis using two-way ANOVA Research results: High school education (31), D3 (25), S1 (44), online motorcycle taxi driver jobs (62), MSME (24), and civil servants (14). Respondents were dominated by undergraduate education (44%) and motorcycle taxi drivers (62%). S1 Education has the most influence on compliance. The average adherence to SMA and D3 education is not different, but The average S1 compliance is different from SMA and D3. The average compliance of MSME workers and OJOL drivers is not different, but the average PNS compliance is different from that of MSMEs and online motorcycle taxi drivers. There is an interaction between education and work on compliance.

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...