PENGARUH TINGKAT PENGHASILAN, TINGKAT PENDIDIKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PEMENUHAN KEWAJIBAN PPH 21 (Studi Kasus Pada KPP Pratama Ponorogo)

This study aims to determine the effect of income level, education level and tax sanctions on individual taxpayer compliance in fulfilling PPh 21 obligations (a case study on KPP Pratama Ponorogo). The independent variables in this study are income level, education level, and tax sanctions, while the dependent variable is individual taxpayer compliance in fulfilling PPh 21 obligations. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is primary data with the data collection method in the form of a questionnaire. The population in this study are individual taxpayers registered at KPP Pratama Ponorogo. The data collection technique uses the slovin formula. Based on this method, the number of individual taxpayers used is 100 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 22. The results showed that the income level variable had a positive and significant effect on taxpayer compliance. in fulfilling the PPh 21 obligations (0.000 0.05), and the tax sanctions variable has a positive and significant effect on mandatory compliance. individual tax in fulfilling the obligation of PPh 21 (0.011 < 0.05).Keywords: Income Level, Education Level, Tax Sanctions, and Individual Taxpayer Compliance in Fulfilling Income Tax Obligations 2