<![CDATA[An abstract is often presented separate from the article, so it must be able to This study aims to analyze the influence of taxpayer income and the implementation of the e-system on individual taxpayer compliance during the COVID-19 pandemic, with a focus on the South Jakarta Regional KPP. Through data collection and statistical analysis, this study highlights the significant role of taxpayers' income and e-system implementation in shaping their level of compliance. The results of the analysis show that economic conditions and the application of technology play an important role in influencing taxpayer compliance behavior. Recommendations include improving economic management, strengthening e-system implementation, and effective communication strategies to increase taxpayer awareness. This study makes an important contribution in designing policies that can increase taxpayer compliance amidst the challenges of the pandemic.]]>
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