Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic

Abstract

Discipline in taxpayer compliance is essential, especially during the COVID-19 pandemic. The phenomenon of education level, income level and tax policy will create a dynamic form of obedience. Therefore, the researcher examined the effect of education level, income level, and tax policy on taxpayer compliance during the covid-19 pandemic. This study aims to determine the effect of education level, income level and tax policy on taxpayer compliance using a quantitative approach, using primary data obtained through questionnaires. The population used in this study is individual employee taxpayers at the Sukabumi Pratama tax service office in 2021, as many as 623,289 taxpayers. Based on the results of data analysis in this study, it can be concluded that education level, income level and tax policy had a simultaneous effect on taxpayer compliance at the Sukabumi Pratama tax service office. Partially, the education level and tax policy did not affect taxpayer compliance, while the income level had a significant positive effect on taxpayer compliance at the Sukabumi Pratama tax service office.