Non-employee individual taxpayer compliance: Relationship with income and perception of taxpayer Authors : Aqmarina Vaharani Paramaduhita, (Department of Accountancy, Universitas Airlangga, Surabaya, Indonesia) Elia Mustikasari, (Department of Accountancy, Universitas Airlangga, Surabaya, Indonesia) Abstract : Purpose The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance. Design/methodology/approach This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows. Findings The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect. Originality/value All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut. Sources : https://www.emeraldinsight.com/doi/full/10.1108/AJAR-06-2018-0007