<![CDATA[Introduction: This study aims to test the effect of religiosity and tax knowledge on taxpayer compliance from the prospective taxpayer. Prospective taxpayers are potential future taxpayers who have had subjective tax obligations since birth but do not yet have a tax object, so they do not yet have tax obligations. Method: This research is a quantitative associative study using the SPSS 25 application for data processing. Data collection was carried out by distributing questionnaires online with a purposive sampling technique and obtaining a sample of 113 respondents. Results: The findings reveal that religiosity and tax knowledge significantly influence future taxpayer compliance among prospective taxpayers. Religiosity functions as a strong internal moral control that encourages voluntary compliance based on ethical and spiritual values, while tax knowledge enhances awareness, confidence, and understanding of tax obligations. The study also identifies the phenomenon of “Taxation as a Spiritual Duty” and highlights the emergence of “Transformative Tax Literacy” among highly educated young prospective taxpayers. Conclusion and suggestions: This study concludes that future taxpayer compliance is shaped by the interaction between moral-spiritual values and cognitive understanding. Religiosity encourages taxpayers to perceive tax compliance as both a civic and spiritual responsibility, whereas tax knowledge promotes voluntary compliance through awareness and critical understanding rather than fear of sanctions. The study recommends strengthening tax education among prospective taxpayers by emphasizing not only technical tax knowledge but also the ethical and social values of taxation. In addition, improving transparency and accountability in tax management is essential to maintain public trust and encourage voluntary compliance.]]>
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