IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]
Sonny, SE., BKP
The needs of local governments to the central government in terms of financing and the level of public compliance in paying taxes in accordance with what is owed are the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in City X. This type of research is descriptive qualitative, and the data used are primary data.