The influence of taxation behavior on income tax payment

This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regression analysis was accomplished. The study outcome has afforded discovery that follows the study exemplary that has been physique as 1) This study has been can to arrange an analytical typical of the effect of taxation behavior (with a proportion of awareness of tax, service of tax, and sanction of tax on tax payments in the East Kalimantan income taxpayer; 2) To establish an analytical model around the consequences of tax behavior on tax payment following the self-assessment system adopted by Indonesia; and 3) Adjustable with Law No. 28, Article 1 on prevalent arrangement and taxation conduct [25]. The study amends falsity in the research volatile, which comprehensively determines one value of the tax behavior variable. Then it is tested for its effect on tax payment in East Kalimantan income taxpayers with a control variable with gender, age, education level, and works.