The Effect of Tax Understanding and Knowledge of Tax Regulations on Taxpayer Compliance, and The Impact on Tax Revenue (A Study in Pratama Tax Office of Serang Regency Banten Province)

Tax is a mandatory contribution which is one of the sources of state revenue that will be used for spending in the form of ABPN and APBD. The achievement of tax revenue at KPP Pratama of West Serang Regency is still low so that tax compliance is considered far from what is expected. This study examines the effect of understanding tax and tax regulations on taxpayer compliance and their impact on tax revenue at KPP Pratama Serang Regency, Banten Province. This study using quantitative methods in the form of a survey with several variables, namely the independent variable of tax understanding (X1) and knowledge of tax regulations (X2), the intervening variable (between) taxpayer compliance, (Y) has a stronger effect on tax revenue. (Z). The results show that taxes have a positive effect on taxpayer compliance. The understanding of the tax compliance will be understood if the taxpayer knows the benefits provided and the function of the tax. The sanctions are needed to provide lessons for tax violators. Thus, it is expected that tax regulations are obeyed by taxpayers. Keywords: Taxpayer, Tax, Compliance, Revenue DOI: 10.7176/EJBM/14-6-10 Publication date:March 31st 202