Hubungan Antara Kesadaran Wajib Pajak Dan Penerimaan Negara (Studi Di Kota Makassar)

This study aims to examine the relationship between taxpayer awareness and state revenue in Makassar City. The research is grounded in the importance of taxpayer awareness in increasing state revenue, given that taxes are the primary source of national development financing. A quantitative approach with a survey method was employed. The research instrument was a Likert-scale questionnaire distributed to 35 taxpayer respondents in Makassar City. The taxpayer awareness variable was measured through five indicators: understanding of tax functions, compliance in tax reporting, willingness to pay taxes voluntarily, awareness of tax benefits, and moral responsibility toward tax obligations. Meanwhile, the state revenue variable was measured through two indicators: timeliness of tax payment and an increase in the amount of tax paid. Data were analyzed using the Pearson Product Moment correlation test. The results show that taxpayer awareness has a strong, positive relationship with state revenue, with a correlation coefficient of 0.745 and a significance level of 0.000 (< 0.05). This means that the higher the level of taxpayer awareness, the greater the contribution to increased state revenue. The study concludes that strengthening taxpayers' understanding and sense of responsibility is a key factor in optimizing state revenue, so the government needs to continuously strengthen tax education and outreach.