PENGARUH TINGKAT PENDAPATAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Influencer Selebgram Yang Berdomisili Di Banten Tahun 2021-2022)

Abstract

One of the important aspects in building and preserving a nation is taxation. It is important to analyze factors that can increase taxpayer compliance in paying taxes in order to improve services and infrastructure for the welfare of the Indonesian citizen. To expand the tax base, tax audits can be carried out on endorsement services. This research aims to examine the relationship between taxpayer income, understanding of tax regulations and legislation, and individual taxpayer compliance in Banten City. This research uses a quantitative approach and data collection is carried out through an online survey using a purposive sampling strategy. The respondents used as examples in this research are "Instagram Celebrities" who are also known as "Instagram Celebrities who pay taxes in Banten". Multiple linear regression analysis of survey data in SPSS 24. Based on the results of the opinion poll, the level of taxpayer compliance is significantly influenced by their income level and understanding of tax laws and regulations. To understand the elements that have an impact on certain taxpayer compliance, it is recommended that further research use new variables, conduct direct observations of respondents, or conduct interviews with them.