<![CDATA[This study aims to examine the effects of tax sanctions, income levels, and tax awareness on tax compliance from the perspective of the Theory of Planned Behavior. Using a quantitative approach, primary data were collected through questionnaires administered to taxpayers at the Tax Service Office in Probolinggo, East Java, Indonesia, in 2021. The results indicate that (i) tax sanctions have no significant effect on tax compliance, suggesting that taxpayers tend to remain compliant even in the absence of punitive measures; (ii) income levels have a positive and significant effect on tax compliance, implying that individuals and business entities with higher incomes are better able to fulfill their tax obligations without substantial financial constraints; and (iii) tax awareness positively and significantly influences tax compliance, indicating that taxpayers who understand the benefits of taxation for public services and development are more likely to comply with tax regulations.]]>
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