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The Influence of Tax Understanding, Tax Rates, Tax Incentives, and Tax Sanctions on Taxpayer

Source: SPSS 25 Data Processing, 2022

Based on the results of the validity test in table 3 above, it is known that the research variables which tax understanding, tax rate, tax incentive,tax sanctionand taxpayer compliance are declared valid.This is based on thepearson correlationvalue in the form of an rcount greater than rtable (0,195) and a significance level greater than α (0,05). Thus, all the variables of this study are feasible to be tested in the next stage.

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IV.II.II Reliability Test

Test Results

Source: SPSS 25 Data Processing, 2022

Based on the results of the reliability test, it shows that the research instrument iswhich tax understanding, tax rate, tax incentive, tax sanctionand taxpayer compliance are declared reliable This is based on eachCronbach’s Alpha value greater than 0,6. The results of the reliability test above stated that all the instruments in this study were reliable

IV.III Classic Assumption Test Results

IV.III.I Normality test

Table 5 Normality Test Results

Source: SPSS 25 Data Processing, 2022

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