The Influence of Gender and Education Level on Taxpayer Compliance (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)

The objectives of this study are as follows: (i) Finding empirical evidence regarding Gender towards Taxpayer compliance; and (ii) Find empirical evidence regarding the effect of the Education Level on Taxpayer compliance. The type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study was all individual taxpayers registered at the East Tangerang KPP Pratama. Sample selection using purposive sampling method. The analytical method used to test hypotheses is a multiple regression method. The results of the study show, (i) Gender has a negative and significant effect on Taxpayer compliance; (ii) The education level of taxpayers has a positive and significant effect on compliance with tax payments.


Introduction
The Directorate General of Taxes is an institution under the Ministry of Finance of the Republic of Indonesia, which is tasked with securing state revenues from the taxation sector. Every year, the target of state revenues from the taxation sector always increases. This is in line with the government's expectation that in the future the taxation sector can finance all development funding.
Based on the Law of the Republic of Indonesia Number 28 of 2007 concerning the third amendment to Law Number 6 Year 1983 concerning general provisions and taxation procedures Article 1 paragraph 1 states that tax is a compulsory contribution to a state that is compelling based on the Law, with no get compensated directly and are used for state needs for the greatest prosperity of the people. Taxation Regulations in State Gazette it means that the public (taxpayers) must be aware and active to find out the contents and purpose of the provisions of the tax laws and regulations.
According to Rusmadi (2017), taxpayer compliance can be identified from taxpayer compliance in registering, compliance to remit returns (SPT), compliance in calculation and payment of tax payable, and compliance in payment of arrears.

Attribution Theory (Teori Atribusi)
Relations Theory (attribution theory) has been proposed to develop an explanation of the ways we judge people differently, depending on the meaning we associate with certain behaviors. Basically, this theory suggests that when observing an individual's behavior, we try to determine whether the behavior is caused internally or externally.
Internally-caused behavior is behavior that is believed to be under the personal control of that individual. External-induced behavior is seen as a result of external causes, that is, the person is seen as being forced to behave accordingly by the situation (Heppner et al., 1982).
According to Rotter (1966), the determination of internal or external depends on three factors, namely: a. Specificity Someone will perceive the behavior of other individuals differently in different situations so it is called specificity. Are taxpayers who do not fulfill tax obligations a source of injustice for other taxpayers because they have spent funds from their income for tax purposes, what they want to know is whether this behavior is extraordinary or not. If it is extraordinary, then it is likely that the observer gives an external attribution to the behavior. If not, this will be assessed as internal. The reason for choosing this theory is the willingness of taxpayers to pay taxes related to taxpayers in making assessments of the tax itself. Aiming to make an assessment of someone's perception of something is strongly influenced by the internal and external conditions of the person. So the attribution theory is very relevant to explain this purpose.

Social Learning Theory
Social learning theory states that one can learn through direct observation and experience. According to Pahl-Wostl and Hare (2004), processes in social learning include: a. The process of attention (attentional) The process of attention is that people will only learn from someone or model, if they have known and paid attention to the person or model. An example of a person who is not obedient to taxes will learn to comply with taxation if the tax employee has carried out tax management properly.
b. The process of detention (retention) The containment process is the process of remembering the actions of a model after the model is no longer available. An example of someone adheres to taxation by remembering that the state acquired facility is the result of good tax management.
c. The process of motor reproduction The process of motor reproduction is the process of transforming observations into actions.
For example, someone will obey taxes if the surrounding community is aware and fulfills their tax obligations.
d. The process of strengthening (reinforcement) The strengthening process is a process where individuals are provided with positive stimuli to behave according to the model. For example, with good counseling and tax services, it is expected to be able to stimulate individuals to behave towards taxation.
This social learning theory is relevant to explain the behavior of taxpayers in fulfilling their obligations to pay taxes. A person will obey, pay taxes on time if through direct observation and experience, the tax money they pay has made a real contribution to the development in the region. Research in the field of taxation that uses the basis of social learning theory, one of which is the research of Jatmiko (2006). Jatmiko (2006), conducted a study on the effect of taxpayer attitudes on the implementation of fines, tax services and tax awareness on individual taxpayer compliance in the city of Semarang. Data analysis was performed using multiple regression analysis techniques. The independent variables used are the attitude of taxpayers to the implementation of penalties, the attitude of taxpayers to service tax authorities, and the attitude of taxpayers to awareness of taxation, while the dependent variable used is taxpayer compliance. The results of his research show that the attitude of taxpayers to the implementation of fines, taxpayer attitudes toward tax authorities and taxpayer attitudes towards tax awareness has a significant positive effect on taxpayer compliance.

Gender
The definition of gender found in the dictionary (Salsabila & Prayudiawan, 2011) is a grammatical classification of nouns and other related words, which are broadly related to the existence of two sexes as well as the absence of gender or neutrality. According to Pahl-Wostl and Hare (2004), gender is interpreted as "visible differences between men and women seen in terms of values and behavior".
Whereas according to Watkins et al. (1998) explained that gender is "a cultural concept that refers to the characteristics that distinguish between men and women both biologically, behavior, mental, and social culture". Gender is a rule or norm of behavior related to sex in a community system, because gender is often identified with gender or sex.
According to Archer (1996), gender can be interpreted as "social sex or the connotation of society to determine social roles based on sex". Whereas according to Schwartz and Rubel-Lifschitz (2009) defines gender as "a trait inherent in both men and women who are socially and culturally constructed".
From some definitions of gender, it can be concluded that gender is the difference between men and women both culturally and emotionally but has the same rights.

Levels of Education
The education is a conscious effort to develop personalities and abilities inside and outside of school that last a lifetime and are carried out within the school and society. Taxpayer education is an effort carried out by Taxpayers in building attitudes and behavior, knowledge and skills through teaching and training that are useful for their development in society and the state.
Higher levels of public education will make it easier for people to understand the applicable provisions and legislation in the field of taxation. The low level of education will also be reflected in the still large number of taxpayers, especially individuals who do not do bookkeeping or who still do double accounting for tax purposes. Education is not just a school, but the formation of behavioral concepts and patterns of people's lives. Because people in their life are always trying to adjust to their environment, so the process of education and its influence is very important for one's development. Ihsan (2013) states that in general the higher the level of education of taxpayers, the easier it is for them to understand tax regulations. Taxpayers who already understand tax regulations, including understanding administrative and fiscal criminal sanctions, are expected to fulfill their tax obligations.
If the taxpayer is able to understand the tax regulations properly, they will fulfill their obligations in paying taxes regularly.
In this study, the final education level of Taxpayers is divided into 2 levels, namely: (1) Low education category (Elementry/yunior high school/senior high school) and (2)

Taxpayer Compliance
Basically, taxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of laws and regulations implementing taxation applicable in a country. Taxpayer compliance to pay the tax burden which is its obligation in terms of taxation is known as tax compliance or "tax compliance".
Based on the self-assessment system adopted in Indonesia, the Personal Income Tax Payer has provided the freedom to calculate and make the calculation of the tax payable himself, by taking, filling out, submitting personal annual tax returns, and paying taxes owed. Starting from the self-assessment system, taxpayer compliance is indicated by the intensity of taxpayers to submit SPT regularly.
Therefore SPT is a very important factor and is related to Taxpayer Compliance.
Based on the explanation of the compliance of the Individual Taxpayer presented, and from the notion of compliance that has also been previously stated, it becomes clear that the compliance of the Individual Taxpayer contains two main things. First, the willingness of the Individual Taxpayer to report income correctly in the Annual Tax Return and deposit and report the SPT on time in accordance with applicable laws, rules and court decisions. Second, the request to fill out and report, the Annual Personal SPT according to the applicable laws and regulations, is a direct request from the tax authority (discus), so that Taxpayers in general and the Personal Income Tax, Tax in particular behave obediently first to get a reaction pleasant or avoiding punishment for those who have authority, as a consequence of the behavior carried out. The notion of taxpayer compliance is a compliance, climate and awareness of fulfillment of tax obligations, which is reflected in situations where taxpayers understand and try to understand all the provisions of tax laws and regulations, fill out tax forms completely and clearly, calculate the amount of tax who are properly owed and pay the tax due on time.
From the definition above, compliance in taxation is a compliant nature of taxpayers to fulfill all tax obligations and implement their taxation rights in accordance with the rules that apply to the law.

Previous Research
Sumartaya and Hafidiah (2014), conducted a study of the influence of age, income, Moral against the payment of taxes and Tax Evasion. This research shows that the payment of taxes and tax evasion is more determined by non-economic factors. Especially complexity variables related to the complexity of the system and the type of tax in a country. Cahyonowati (2011) conducted research on the model and tax compliance of individual taxpayers. This study aims to examine the level of tax compliance of individual taxpayers and the factors that influence them. The tax moral level is predicted to affect the level of tax compliance. This study found that the moral level of taxpayers in Indonesia has not grown from the intrinsic motivation of individuals, but rather from the implementation of external factors, namely the amount of tax penalties.

Ariyanti (2015) conducted a study of the Analysis of Factors Affecting Corporate Taxpayer Compliance
Levels. This study found that (1) the taxpayer's optimistic attitude factor has a positive influence on the level of taxpayer compliance; (2) Age tax professionals have a negative effect on taxpayer compliance; (3) Gender tax professional factors have a positive influence on the level of tax compliance; (4) Factors Knowledge of tax professionals has a negative influence on the level of tax compliance; (5) Factors in the company's financial condition negatively affect taxpayer compliance; (6) Environmental factors around tax professionals have a positive effect on the level of tax compliance; and (7) The moral tax professional factor has a positive influence on the level of tax compliance. Therefore, based on the conceptual framework above of Figure 1, the hypotheses of this study are as follows: Ha 1 = Gender positive effect on taxpayer compliance Ha 2 = Educational level has a positive effect on taxpayer compliance

Types of Research
This research is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. According to (Sekaran & Bougie, 2016)

Research Variable
The variables used in this study consisted of dependent variables and independent variables.

Operational variables of research The effects of Gender and Education Level on Taxpayer Compliance
can be summarized in Table 2. -Increasing the quality and integrity of the tax apparatus, encouraging taxpayers to fill SPT honestly.

Variable Measurement
To measure the variables to be examined, the research instrument is used. Questionnaires for each variable use a Likert scale, consisting of a number of questions with answer categories where the tax professional gives his opinion on a number of questions with five scoring answer categories that move from numbers one to five. The measurement of the variables is as follows:
2) Gender (X 1 ) Gender is measured by dividing it into two categories: male and female. With the division of gender into 2 categories, it gives a score or called a dummy variable where 0 for the male category and 1 for the female category.
3) Education Level (X 2 ) Gender is measured by dividing it into two categories: male and female. With the division of gender into 2 categories, it gives a score or called a dummy variable where 0 for the male category and 1 for the female category.

Research Population
Population is the sum of all objects (units or individuals) whose characteristics are to be expected (Beni & Nurjaman, 2013). Population refers to the whole person, event, or thing of interest that the researcher wants to investigate (Prasetyo & Jannah, 2012).
The population of this study is all individual taxpayers registered at the East Tangerang KPP Pratama.

Research Sample
Sampling in this study was conducted using purposive sampling method.

Types and Data Sources
The type of data in this study is primary data obtained from respondents responses to the questionnaire sent, while the source of the data comes from the answers of individual taxpayers registered at the KPP Pratama East Tangerang.

Data Collection Technique
The method of data collection in this research is done by sampling method, which is a way of investigation that is held to obtain facts or symptoms that exist and look for information factually. Data collection is done through a questionnaire given to individual taxpayers registered at the East

Descriptive Statistic
Descriptive statistics in this study are used to provide a description of the character of the research variable by using a frequency distribution table that shows the mode number, range of scores and standard divisions. The following presents the results of descriptive statistics about the research variables as follows:

Data Quality Test
According to Sekaran and Bougie (2016), the quality of data generated from the use of research instruments can be evaluated through reliability and validity tests. Each of these tests is to determine the consistency and accuracy of the data collected from the use of the instrument.

Test Validity
This test is intended to measure whether or not a questionnaire is valid in measuring a contract. And at the same time strengthening the results of previous calculations that all variables measured using the Like at scale can be used for further data processing. Validation Test results of each variable can be seen in the following Table: www.scholink.org/ojs/index.php/ijafs

Reliability Test
Reliability test is done by referring to Cronbach Alpha 0,60. Table 5 shows that all instruments of the tested variables have Cronbach alpha above 0,60, so the test results are quite satisfactory because all instruments have a high level of reliability (reliability), so they can be used for further processing of data. Test Results Reliability of each variable can be seen in the following Table:

Classic Assumption Test
This research was conducted with a simple regression analysis. The use of simple regression analysis must be free from testing classical assumptions. For this reason, before a simple regression analysis is carried out, classical assumptions must be tested first. Classical assumption testing is done using the normality test, multicollinearity test, heterocedasticity test and autocorrelation test.

Normality Test
Normality testing using the Lilliefors test. The provision in the error test is if the statistic of L count < L table (α = 0, 05), then the error data is normally distributed. But if the L count > L table (α = 0 , 05), then the data is not normally distributed.

Multicollinearity Test
Multicollinearity test aims to test whether in a regression model, there is a correlation between independent variables. A good regression model should not happen correlation between independent variables (Ghozali, 2010). Detection of the presence or absence of multicollinearity in this study by (1) analyzing the correlation matrix between independent variables, if between independent variables there is a fairly high correlation (generally above 0.90), then this is an indication of multicollinearity, (2) Seeing the value tolerance and variance inflation factor value, a regression model that is free from multicollinearity problems if it has a tolerance value of more than 0.10 or 10% and a Variance Inflation Factor value (VIF) less than 10. The tolerance calculated results are in accordance with Table 7.
Indicates that there are no independent variables which have a tolerance value of less than 10%; all tolerance values are more than 10%; which means there is no correlation between the variables. The results of the calculation of the Variance Inflation Factor (VIF) value also show the same thing, there are no independent variables that have a VIF value of more than 10; all Variance Inflation Factors (VIF) values are less than 10. The conclusion is that there is no multicolonity between independent variables in the regression model based on the tolerance value test.

Autocorrelation Test
The autocorrelation test was used to determine whether there was a correlation between intruder errors in a certain period and the previous period's disturbing errors. A good regression model is a regression that is free from autocorrelation. The autocorrelation test can be done by testing Durbin-Watson (DW).
The autocorrelation test results can be seen in Table 8   means free from heteredasticity. 2) A probability value < 0,05 fallow RTI exposed heterocedasticity The test results using the Spearman rank test can be seen in Table 9 below:

Hypothesis Testing
In this study the author uses two independent variables and one dependent variable. The analytical method used to test hypotheses is a multiple regression method, which is a regression that is used to determine how much influence the independent variable has on the dependent variable which aims to meet the expectations of the researchers regarding the Effects of Gender and Education Levels on

Multiple Regression Analysis
Multiple regression analysis is used to obtain a regression coefficient that will determine whether the hypothesis made will be accepted or rejected. By using multiple linear regression methods the results are as follows: The coefficient of determination is indicated by the adjusted R Square value. The adjusted R-Square value of the regression model is used to find out how much the ability of the independent variable (independent) to explain the dependent variable (dependent). From From the ANOVA test or test F in Table 10 above, the value of F count amounted to 13.414 with a significant probability that showed 0,000. The test probability value is much smaller than α = 0.05. This shows that together (simultaneous) Taxpayer Compliance can be influenced by Gender, and Education Level.
of taxpayer education on taxpayer compliance in paying taxes. According to Fikriningrum and Syafruddin (2012), an understanding of taxation is expected to encourage the awareness of taxpayers to pay their tax payable. The higher the knowledge and understanding of tax regulations, the higher the willingness of taxpayers to pay taxes.

Conclusion
Based on the results of the analysis and discussion that has been conducted, the conclusions can be given as follows: 1) Gender is being negative and significant impact on taxpayer compliance; 2) The Education Level of Taxpayers has a positive and significant effect on compliance with tax payments.

Limitations
This research is inseparable from shortcomings and limitations. Limitations in this study are as follows: 1) The author does not have access to secondary data in the form of data on the fulfillment of respondents' tax obligations so that the author cannot crosscheck tax compliance so that the analysis carried out is only based on filling out the questionnaire conducted by the respondents; 2) This study only uses an Individual Taxpayer as a sample; 3). This study only uses two independent variables that are nonmetric in scale.

Suggestions
As previously explained, this study contains limitations. But the results of this study can at least motivate the next study. Taking into account the limitations that exist, it is expected that future research will improve the following factors: 1) In the next study, researchers can establish cooperation with the tax authorities to gain access to respondent taxation so that researchers can confirm filling questionnaire conducted by respondents. In addition to distributing it online, the distribution of questionnaires is expected to also reach all levels of society, especially people who are engaged in informal economy; 2) The next researcher can also expand the location of the study, increase the number of samples, and look for alternative research methods and other measures of tax disobedience behavior, such as the use of experimental methods, so as to provide a more complete and comprehensive picture of the factors which affects taxpayer compliance; 3) In the next study can add or replace independent variables to be able to get empirical evidence about matters that affect taxpayer compliance.