PENGARUH PENDIDIKAN, PENGETAHUAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KUPANG

AbstractThis study aims to measure whether the description and influence ofeducation, knowledge, and understanding of taxation have an Effect onthe compliance of individual tsxpayers both partially andsimultaneously at KPP Pratama Kupang. This research method usesquantitative research, and the types of data used consist of 2, namelydata according to source and data according to nature. Types of dataaccording to the source consist of primary data and secondary data. Thedata collection technique used is a questionnaire, the data analysistechnique in this research is multiple linear regression test andprocessed using the SPSS version 24 application. Therefore, it isrecommended for KPP Pratama Kupang to increase socialization and taxeducation activities, especially for new taxpayers or those from loweducation groups, using a more communicative and visual approach(infographics, short videos, local media) in xplanning tax proceduresand strengthening tax consultation services so that taxpayers can betterunderstand their rights and obligations.Keywords: Education, Knowledge, Understanding of taxation, TaxpayerCompliance