Detail Cantuman

This study aims to determine the understanding of tax regulations and taxpayer awareness of individual taxpayer compliance at KPP Pratama Cibitung in 2022. The population in this study were individual taxpayers at KPP Pratama Cibitung. The sample was taken using the Slovin formula, with a sample size of 100 respondents. The data collection method was carried out using a questionnaire. The results showed that there was a simultaneous and significant influence between Understanding Tax Regulations and Taxpayer Awareness on Individual Taxpayer Compliance at KPP Pratama Cibitung in 2022. This can be seen based on the F test that has been carried out, the value F_count = 197.647> F_table with the value of Sig 0.00 from t table 1.988 with a Sig value of 0.001 from t table 1.988 with a Sig value of 0.00 < 0.05, then data can also be said to be influential. This signifies that Personal Taxpayer Compliance can be achieved through the interplay of Understanding of Tax Regulations and Taxpayer Awareness.