<![CDATA[Abstrak: Kepatuhan menjadi masalah penting karena berdasarkan data, kepatuhan wajib pajak baru mencapai 67,4% yang berarti belum maksimal. Penelitian ini bertujuan untuk meneliti adanya pengaruh tarif pajak, sanksi pajak, dan kesadaran pajak terhadap kepatuhan wajib pajak orang pribadi usahawan di ITC Mangga Dua. Kepatuhan perpajakan merupakan kondisi dimana wajib pajak taat dalam melaksanakan kewajiban perpajakannya. Wajib pajak yang patuh adalah wajib pajak yang melakukan kewajiban perpajakannya sesuai Undang Undang dengan atau tanpa dorongan dari pihak manapun. Penelitian dilakukan dengan menyebarkan kuesioner kepada wajib pajak orang pribadi usahawan di ITC Mangga Dua, selanjutnya dilakukan uji deskriptif, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis menggunakan spss versi 25. Hasil penelitian menunjukkan bahwa tarif pajak, sanksi pajak, dan kesadaran wajib pajak memiliki cukup bukti berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi usahawan. Kata kunci: Tarif Pajak, Sanksi Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak Abstract: Compliance is an essential issue because new taxpayer compliance reaches 67.4% based on data, which means it is not maximal. This research aims to examine the influence of tax rates, tax sanctions, and taxpayer awareness on taxpayer compliance of private entrepreneurs at ITC Mangga Dua. Tax compliance is a condition in which the taxpayer is obedient in carrying out his tax obligations. A compliant taxpayer is a taxpayer who performs his tax obligations by the Act with or without any party's encouragement. The research was conducted by distributing questionnaires to taxpayers of private entrepreneurs at ITC Mangga Dua, followed by descriptive tests, classic assumption tests, multiple linear regression tests, and hypothetical tests using spss version 25. The results showed that tax rates, tax penalties, and taxpayer awareness had sufficient evidence of a positive effect on taxpayers' compliance with private entrepreneurs. Keywords: Tax Rates, Tax Penalties, Taxpayer Awareness, Tax Compliance]]>
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