This study examines compliance factors, including attitudes toward sanctions, tax services, and tax awareness. The data used in this study are divided into primary and secondary data. Primary data comes from respondents' direct answers to questionnaires, while secondary data comes from institutions such as KPP. The questionnaire used for data collection has been tested for validity and credibility before being distributed to 15 respondents. The study population was individual taxpayers (WP OP), and four tax offices were randomly selected. Hypotheses were tested with regression data analysis. The results of this study indicate that Taxes are significant for development and government programs. Taxes and Non-Tax State Revenue (PNBP) are two types of state revenue. Other than taxes, PNBP is money that the central government receives. Taxes significantly affect national development and state spending. The government can control economic growth by making tax policies. The government continues to improve the tax system to achieve economic goals. This includes amending the Income Tax Law.
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