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Abstract:
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Economic developments will be followed by regulations or policies in the tax
sector. Every year, transparency and responsibility are paramount. Good
management of tax collections has been proven to greatly influence regional
development and state development. The purpose of this study was to determine
and analyze the effect of taxpayer attitudes, tax sanctions, and accountability of
public services on taxpayer compliance in Samsat Paten, Larangan District. The
sample for this research was 400 respondents. The method for collecting research
data is to use a questionnaire by giving it to taxpayers in the Patent Samsat area,
Larangan District. The testing tool used SPSS version 25. To analyze the data in
this study, it used the classic assumption test, F test, t test and correlation test of
determination, but before that it had to test the validity and reliability first. The
results of this study indicate that the attitude of the taxpayer has a positive and
significant effect on taxpayer compliance, tax sanctions have a positive and
significant effect on taxpayer compliance, public service accountability has a
positive and significant effect on taxpayer compliance and the attitude of the
taxpayer taxes, tax sanctions, and public service accountability simultaneously
have a significant effect on taxpayer compliance. |