PENGARUH POSTUR MOTIVASI ATAS CARA PANDANG WAJIB PAJAK KEPADA FISKUS TERHADAP KEPATUHAN PEMBAYARAN PAJAK ORANG PRIBADI
Abstract
The purpose of this study was to determine the effect of posture motivation and level of education of the individual taxpayer compliance in reporting tax. This study used a sample of 99 individual taxpayers who have small businesses. Analysis model used in this research is regression analysis berganda.Hasil study showed that motivation in the form of a variable posture capitulation, resistance, disengagement and playing games as well as a variable level of education is partially not affect the compliance of ndividual taxpayers in implementing tax compliance, while factors such as motivation posture variable commitment partially affect an individual taxpayer compliance in implementing tax compliance. Taken together, all of the variables do not affect the compliance of individual taxpayers in implementing tax compliance.
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