<![CDATA[Abstract This study aims to analyze the effect of Coretax Implementation, Tax Audits, Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Medan Polonia. The study employed a quantitative approach using primary data collected through questionnaires distributed to 125 individual taxpayers who possess a Tax Identification Number (NPWP) and have utilized the Coretax system. The sampling technique used was purposive sampling. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The outer model assessment indicated that all indicators met the required validity and reliability criteria. Furthermore, the inner model results revealed that Coretax Implementation had a positive and significant effect on Taxpayer Compliance (β = 0.224; p = 0.001), Tax Audits had a positive and significant effect (β = 0.327; p = 0.000), Tax Sanctions had a positive and significant effect (β = 0.221; p = 0.000), and Tax Socialization had a positive and significant effect (β = 0.378; p = 0.000). The Adjusted R-Square value of 0.802 indicates that the model explains 80.2% of the variance in Taxpayer Compliance. These findings suggest that optimizing Coretax implementation, strengthening tax audits, consistently enforcing tax sanctions, and enhancing tax socialization programs can significantly improve taxpayer compliance. Keywords: Coretax Implementation, Tax Audits, Tax Sanctions, Tax Socialization, Taxpayer Compliance.]]>
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