<![CDATA[This study aims to examine and analyze the partial and simultaneous effects of Coretax implementation, the quality of taxation information systems, and tax sanctions on individual taxpayer compliance at KPP Pratama Bekasi Utara. Employing a quantitative research design with a causal method, the population in this study covers all Individual Taxpayers registered at KPP Pratama Bekasi Utara. Based on the purposive sampling method, a research sample of 100 respondents was obtained. Primary data were collected through the distribution of questionnaire instruments using a 1-4 Likert Scale. The data analysis technique applied is multiple linear regression analysis, processed using SPSS software. The partial t-test results indicate that: (1) Coretax Implementation has a positive and significant effect on Taxpayer Compliance (t-count = 2.801; Sig. = 0.006); (2) Taxation Information System Quality has a positive and significant effect on Taxpayer Compliance (t-count = 2.557; Sig. = 0.012); and (3) Tax Sanctions have a positive and significant effect on Taxpayer Compliance (t-count = 3.339; Sig. = 0.001). Furthermore, the F-test results demonstrate that Coretax implementation, taxation information system quality, and tax sanctions simultaneously affect taxpayer compliance (F-count = 35.240; Sig. < 0.001). The Adjusted R-Square value of 0.509 indicates that 50.9% of the variation in taxpayer compliance can be explained by the three independent variables, while the remaining 49.1% is explained by other factors outside this research model.]]>
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