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Abstract:
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Economic development will be followed by regulations or policies in the
field of tax. Taxes are a growing thing in society. Tax is a mandatory contribution
of residents of a region to local governments that regulate the interests of
government and the public interest of a region. Regional tax is one of the original
regional revenues that has high potential for development in each region in an
area. This study aims to determine and analyze the effect of taxpayer income,
taxpayer awareness and tax sanctions have a significant effect on taxpayer
compliance in Brebes District.In this study using quantitative data methods with
the collection of research data sources carried out with secondary and primary
data carried out in the form of respondent perceptions, samples taken as many as
400 taxpayers in Brebes District. The data to be analyzed by this study are based
on classical assumption tests, t tests, F tests and correlation determination tests.
The results of this study show that the variables of taxpayer income, taxpayer
awareness and tax awareness have a significant positive effect on taxpayer
compliance. These results show that high income levels, taxpayer awareness and
good tax sanctions are able to meet the tax obligations of the authorities in
regional development. |