<![CDATA[The purpose of this study is to find out and analyze partially or simultaneously whether there is an effect of taxpayer compliance and disbursement of tax arrears on individual income tax receipts at the Pratama Jayapura Tax Service Office. The analytical method used is multiple linear regression with the help of SPSS version 22 program. The results show that partially taxpayer compliance has a negative and significant effect on individual income tax receipts, this can be seen from the t-count value of -3.023 which is smaller than t -Table 2,179 with a significance value of 0.014 or less than 0.05. Partially, the disbursement of tax arrears has a positive and significant effect on individual income tax receipts, this can be seen from the t-count value of 3.397, which is greater than t-table 2.179 with a significance value of 0.008 or less than 0.05. Meanwhile, simultaneously, the variable of taxpayer compliance and the disbursement of tax arrears has a positive and significant effect on individual income tax receipts, this can be seen from the F-count 7.387, which is greater than F-table 3.290 with a significance value of 0.013 or less than 0.05.]]>
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