<![CDATA[This study aims to analyze the influence of compliance costs, understanding of tax regulations, and taxpayer awareness on Individual Taxpayer compliance, while examining the moderating effect of tax sanctions. Observations at the Cirebon Satu Tax Office reveal a compliance rate of 17.58% in 2024, determined by the ratio of taxpayers submitting annual tax returns to the total number of registered taxpayers. Despite an increase in the absolute number of submitted tax returns, the compliance ratio has decreased compared to the prior year. This study employed a quantitative survey design involving 381 individual taxpayers registered at the Cirebon Satu Tax Office. Data were collected through a five-point Likert questionnaire using validated indicators from previous studies. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The results indicate that compliance costs and understanding of tax regulations have a favorable and significant effect on individual taxpayer compliance, while taxpayer awareness does not show a significant impact. Furthermore, tax sanctions were shown to significantly moderate the relationships among the three independent variables and taxpayer compliance. These findings highlight the importance of consistent tax sanction enforcement in improving taxpayer compliance. Theoretically, this study extends Attribution Theory by demonstrating how internal factors (understanding of tax regulations and taxpayer awareness) and external factors (compliance costs and tax sanctions) interact in shaping taxpayer compliance behavior. Practically, the findings provide implications for tax authorities to strengthen taxpayer education while consistently enforcing tax sanctions to improve individual taxpayer compliance.]]>
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