Abstract: Tax is the provision of the people to the state treasury based on Law Number 19 of 1959 concerning the collection of state levies without including complementary services (contrapretations) that can be directly shown and used to pay general levies. Taxation plays a very important part in the profitable development of the country. National development is an effort that takes place continuously and in a balanced manner, which aims to improve the welfare of the people, both materially and spiritually. To be feasible to carry out these pretensions, it is necessary to pay attention to the problem of development backing, one of which is sweating to realize the independence of a nation or development backing, namely exploring financial sources. from within the country in the form of taxes, the tax itself is used to finance development that is beneficial to the common interest.