Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.
In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income
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