<![CDATA[. Voluntary Compliance among individual taxpayers is a crucial factor in increasing state revenue and establishing an effective taxation system. Efforts to enhance such compliance require an approach capable of accurately identifying taxpayer characteristics, needs, and behaviors. Customer Relationship Management (CRM) serves as a strategic tool for managing the relationship between tax authorities and taxpayers by leveraging data, facilitating targeted communication, and providing services tailored to taxpayer needs. This study aims to analyze the implementation of CRM as a tool to foster Voluntary Compliance among individual taxpayers. It employs a descriptive qualitative approach, utilizing a literature review and an analysis of various policies and practices regarding taxpayer relationship management. The findings indicate that CRM implementation supports increased Voluntary Compliance through taxpayer profiling and behavioral mapping, improved service quality, personalized communication, tax education, and risk-based supervision. CRM also assists tax authorities in building transparent, trust-based relationships, thereby encouraging taxpayers to fulfill their tax obligations willingly. Consequently, optimizing CRM requires high-quality data, information system integration, competent tax personnel, and robust taxpayer data protection. Effective CRM implementation is expected to strengthen the relationship between tax authorities and taxpayers while fostering sustainable Voluntary Compliance among individual taxpayers.]]>
